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Federal Register / Vol. 86, No. 170 / Tuesday, September 7, 2021 / Rules and Regulations
will not have a significant economic impact on a substantial number of small entities.
Pursuant to section 7805f of the Code, the notice of proposed rulemaking preceding these final regulations was submitted to the Chief Counsel for the Office of Advocacy of the Small Business Administration for comments on its impact on small business. No comments were received from the Chief Counsel for the Office of Advocacy of the Small Business Administration.
Drafting Information The principal author of these final regulations is William V. Spatz of the Office of Associate Chief Counsel Procedure and Administration.
However, other personnel from the Treasury Department and the IRS
participated in their development.
List of Subjects in 26 CFR Part 301
Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income taxes, Penalties, Reporting and recordkeeping requirements.
Adoption of Amendments to the Regulations Accordingly, 26 CFR part 301 is amended as follows:
PART 301PROCEDURE AND
ADMINISTRATION
Paragraph 1. The general authority citation for part 301 continues to read in part as follows:
Authority: 26 U.S.C. 7805

Par. 2. Section 301.76021 is amended:
1. In paragraph b2, by adding Secretary at the end of the first sentence.
2. By revising paragraphs b3 and d.
The revisions read as follows:
301.76021
witnesses.

Examination of books and
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b
3 Participation of a person described in section 6103ni IRS contractor access to books and records obtained by the IRS administrativelyA In general. The Secretary may not, under the authority of section 6103n, provide any books, papers, records, or other data obtained pursuant to section 7602 to any person authorized under section 6103n, except when such person requires such information for the sole purpose of providing expert evaluation and assistance to the IRS.
B Persons providing expert evaluation and assistance. For the
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purposes of paragraph b3iA of this section, persons providing expert evaluation and assistance may include, but are not limited to, the following:
1 Persons with specialized expertise in certain substantive areas, including, but not limited to, economists, engineers, attorneys specializing in an area relevant to an issue in the examination such as patent law, property law, environmental law, or foreign, state, or local law including foreign, state, or local tax law, industry experts, or other subject-matter experts;
2 Persons providing support as ancillary service contractors including, but not limited to, court reporters, translators or interpreters, photocopy services, providers of data processing programs or equipment, litigation support services, or other similar contractors; and 3 Whistleblower-related contractors described in 301.6103n2.
C Hiring of certain non-government attorneys. The IRS may not hire an attorney as a contractor to assist in an examination under section 7602 unless the attorney is hired by the IRS as a specialist in foreign, state, or local law including foreign, state, or local tax law, or in non-tax substantive law that is relevant to an issue in the examination, such as patent law, property law, or environmental law, or is hired for knowledge, skills, or abilities other than providing legal services as an attorney.
ii IRS contractor participation in an IRS summons interviewA In general.
No person other than an officer or employee of the IRS or its Office of Chief Counsel may, on behalf of the Secretary, question a witness under oath whose testimony was obtained pursuant to section 7602. Persons authorized by section 6103n and with whom the Secretary may provide books, papers, records, or other data obtained pursuant to section 7602 may also attend a summons interview and provide assistance to the IRS or Office of Chief Counsel employees in attendance, but may not question the summoned witness under oath or ask a summoned persons representative to clarify an objection or assertion of privilege.
B Court reporters, translators, and interpreters are not barred from asking questions. Court reporters who are hired as contractors by the IRS to make a record of an IRS summons interview are permitted to ask typical housekeeping questions of a summoned witness.
Examples of such questions include, but are not limited to, asking whether the witness swears to tell the truth, asking the witness to spell a word or phrase, and asking whether the witness can
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speak up or speak rather than gesture an answer. Translators and interpreters who are hired as contractors by the IRS
to assist in the interview of a summoned witness are permitted to translate any of the questions that are asked of the witness by an IRS or Office of Chief Counsel officer or employee and to ask questions which may be necessary to clarify the translation.

d Applicability date. This section is applicable after September 3, 1982, except for paragraphs b1 and 2 of this section, which are applicable on and after April 1, 2005, and paragraph b3 of this section, which applies to examinations begun or administrative summonses served by the IRS on or after August 6, 2020. For rules under paragraphs b1 and 2 of this section that are applicable to summonses issued on or after September 10, 2002 or under paragraph b3 of this section that are applicable to summons interviews conducted on or after June 18, 2014 and before July 14, 2016, see 26 CFR
301.76021T revised as of April 1, 2016. For rules under paragraph b3
of this section that are applicable to administrative summonses served by the IRS before August 6, 2020, see 26
CFR 301.76021 revised as of April 1, 2020.
Douglas W. ODonnell, Deputy Commissioner for Services and Enforcement.
Approved: August 20, 2021.
Mark J. Mazur, Acting Assistant Secretary of the Treasury Tax Policy.
FR Doc. 202119225 Filed 9221; 4:15 pm BILLING CODE 483001P

DEPARTMENT OF HOMELAND
SECURITY
Coast Guard 33 CFR Part 165
Docket No. USCG20210585

Safety Zones; Fireworks Displays, Air Shows and Swim Events in the Captain of the Port Long Island Sound Zone Coast Guard, Department of Homeland Security DHS.
ACTION: Notification of enforcement of regulation.
AGENCY:

The Coast Guard will enforce safety zones for marine events in the Long Island Sound Captain of the Port Zone on the dates and times provided in the tables below. This action is
SUMMARY:

E:FRFM07SER1.SGM

07SER1