Federal Register - July 1, 2021
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Source: Federal Register
34958
Federal Register / Vol. 86, No. 124 / Thursday, July 1, 2021 / Rules and Regulations
a memorandum of understanding MOU with the IRS Whistleblower Office. As set forth in that MOU, the IRS
Whistleblower Office will accept claims from whistleblowers via IRS Form 211, Application for Award for Original Information, and refer such information to TTB when applicable. TTB will determine if the information is actionable after any investigation undertaken, collect proceeds, and provide information, including an evaluation of the whistleblowers contributions, to the IRS Whistleblower Office. The IRS Whistleblower Office will process all TTB-related whistleblower award claims filed under 26 U.S.C. 7623 under the IRS
regulations and procedures. Under the MOU, the IRS will consider references to the Internal Revenue Service or IRS in the relevant IRS regulations and procedures to include TTB
personnel and TTB actions when appropriate.
Updated information on the whistleblower program, including how and where to file such claims with the IRS Whistleblower Office is available on the TTB website at www.ttb.gov.
U.S.C. 601 et seq. do not apply.
Pursuant to 26 U.S.C. 7805f, TTB
submitted this final rule to the Chief Counsel for Advocacy of the Small Business Administration SBA for comment on the impact of the regulations on small businesses. TTB
received no comments from SBA in response to this final rule.
Regulatory Analysis and Notices
List of Subjects in 27 CFR Part 70
Executive Order 12866
Administrative practice and procedure, Claims, Excise taxes, Freedom of information, Law enforcement, Penalties, Reporting and recordkeeping requirements, Surety bonds.
It has been determined that this notice is not a significant regulatory action as defined in Executive Order 12866 of September 30, 1993. Therefore, a regulatory assessment is not necessary.
khammond on DSKJM1Z7X2PROD with RULES
TTB is issuing this final rule without prior notice and opportunity for public comment pursuant to authority under section 4a of the Administrative Procedure Act, as amended APA 5
U.S.C. 553bB. That provision authorizes an agency to issue a rule without prior notice when the agency for good cause finds that those procedures are impracticable, unnecessary, or contrary to the public interest. In this final rule, TTB is removing a regulatory provision that has become obsolete due to statutory changes, so TTB finds that prior notice is unnecessary. TTB also finds that it is unnecessary to provide a delayed effective date for revoking its obsolete regulation under section 4c of the APA
5 U.S.C. 553d; this rule is therefore effective immediately.
Regulatory Flexibility Act Because no notice of proposed rulemaking is required, the provisions of the Regulatory Flexibility Act 5
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15:54 Jun 30, 2021
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Approved: June 21, 2021.
Timothy E. Skud, Deputy Assistant Secretary Tax, Trade and Tariff Policy.
FR Doc. 202114050 Filed 63021; 8:45 am BILLING CODE 481031P
Paperwork Reduction Act This final rule imposes no new collection of information. The IRS will account for any burden associated with additional respondents to its information collection, IRS Form 211, Application for Reward for Original Information 20,000 annual respondents and 15,000 burden hours, which has been previously reviewed and approved by OMB and assigned control number 15450409.
Drafting Information Michael Hoover of the Regulations and Rulings Division drafted this document with the assistance of other Alcohol and Tobacco Tax and Trade Bureau personnel.
Amendments to the Regulations
Inapplicability of Prior Notice and Public Comment Procedures and Delayed Effective Date
Signed: June 21, 2021.
Mary G. Ryan, Administrator.
For the reasons discussed in the preamble, TTB is amending 27 CFR
chapter I, part 70 as follows:
PART 70PROCEDURE AND
ADMINISTRATION
1. The authority citation for part 70
continues to read as follows:
Authority: 5 U.S.C. 301 and 552; 26 U.S.C.
4181, 4182, 5123, 5203, 5207, 5275, 5367, 5415, 5504, 5555, 5684a, 5741, 5761b, 5802, 6020, 6021, 6064, 6102, 6155, 6159, 6201, 6203, 6204, 6301, 6303, 6311, 6313, 6314, 6321, 6323, 6325, 6326, 63316343, 64016404, 6407, 6416, 6423, 65016503, 6511, 6513, 6514, 6532, 6601, 6602, 6611, 6621, 6622, 6651, 6653, 66566658, 6665, 6671, 6672, 6701, 6723, 6801, 6862, 6863, 6901, 7011, 7101, 7102, 7121, 7122, 7207, 7209, 7214, 7304, 7401, 7403, 7406, 7423, 7424, 7425, 7426, 7429, 7430, 7432, 7502, 7503, 7505, 7506, 7513, 76017606, 7608
7610, 7622, 7623, 7653, 7805.
70.41
Removed and Reserved
2. Section 70.41 is removed and reserved.
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DEPARTMENT OF HOMELAND
SECURITY
Coast Guard 33 CFR 165
Docket Number USCG20210439
RIN 1625AA00
Safety Zone; Caruso Affiliated Holdings Fireworks Event, Newport Beach, California Coast Guard, DHS.
Temporary final rule.
AGENCY:
ACTION:
The Coast Guard is establishing a temporary safety zone near Balboa Pier, Newport Beach Harbor, California, around the fireworks launch barge SWOB1, during the loading of pyrotechnics at Los Angeles Berth 184, the transit of the barge from LA Berth 184 to the display location in vicinity of Southeast of Balboa Pier and for the duration of the fireworks display, on July 4, 2021. This temporary safety zone is necessary to provide for the safety of the waterway users by keeping them clear of potential harmful debris within the fall out zone during the fireworks display scheduled to take place within Newport Beach Harbor, and the loading and transit of the explosives. Entry of persons or vessels into this temporary safety zone is prohibited unless specifically authorized by the Captain of the Port, Los AngelesLong Beach, or her designated representative.
DATES: This rule is effective from 7 p.m.
through 11 p.m. on July 4, 2021.
ADDRESSES: To view documents mentioned in this preamble as being available in the docket, go to http
www.regulations.gov, type USCG2021
0439 in the SEARCH box and click SEARCH. Click on Open Docket Folder on the line associated with this rule.
FOR FURTHER INFORMATION CONTACT: If you have questions about this proposed rulemaking, call or email the LCDR
Maria Wiener, U.S. Coast Guard Sector Los AngelesLong Beach; telephone SUMMARY:
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01JYR1