Drawbridge Operation Regulations; Long Island, New York Inland Waterway From East Rockaway Inlet to Shinnecock Canal, Jones Beach, NY, 38988-38989 [E6-10761]

Download as PDF 38988 Federal Register / Vol. 71, No. 132 / Tuesday, July 11, 2006 / Rules and Regulations refuses to cooperate or provide any information to the revenue agent. Information relating to the taxpayer’s examination would be information not otherwise reasonably available because of the taxpayer’s refusal to cooperate and supply any information to the revenue agent. The revenue agent may seek information from a third party witness. Example 2. A special agent is conducting a criminal investigation of a taxpayer. The special agent has acquired certain information from the taxpayer. Although the special agent has no specific reason to disbelieve the taxpayer’s information, the special agent contacts several third party witnesses to confirm the information. The special agent may contact third party witnesses to verify the correctness of the information provided by the taxpayer because the IRS is not required to rely solely on information provided by a taxpayer, and a special agent may take appropriate steps, including disclosures to third party witnesses under section 6103(k)(6), to verify independently or corroborate information obtained from a taxpayer. rmajette on PROD1PC67 with RULES1 (4) Internal revenue employee means, for purposes of this section, an officer or employee of the IRS or Office of Chief Counsel for the IRS, or an officer or employee of a Federal agency responsible for administering and enforcing taxes under Chapters 32 (Part III of Subchapter D), 51, 52, or 53 of the Internal Revenue Code, or investigating tax refund check fraud under 18 U.S.C. 510. (5) TIGTA employee means an officer or employee of the Office of Treasury Inspector General for Tax Administration. (d) Examples. The following examples illustrate the application of this section: Example 1. A revenue agent is conducting an examination of a taxpayer. The taxpayer has been very cooperative and has supplied copies of invoices as requested. Some of the taxpayer(s invoices show purchases that seem excessive in comparison to the size of the taxpayer(s business. The revenue agent contacts the taxpayer(s suppliers for the purpose of corroborating the invoices the taxpayer provided. In contacting the suppliers, the revenue agent discloses the taxpayer(s name, the dates of purchase, and the type of merchandise at issue. These disclosures are permissible under section 6103(k)(6) because, under the facts and circumstances known to the revenue agent at the time of the disclosures, the disclosures were necessary to obtain information (corroboration of invoices) not otherwise reasonably available because suppliers would be the only source available for corroboration of this information. Example 2. A revenue agent is conducting an examination of a taxpayer. The revenue agent asks the taxpayer for business records to document the deduction of the cost of goods sold shown on Schedule C of the taxpayer(s return. The taxpayer will not provide the business records to the revenue agent, who contacts a third party witness for VerDate Aug<31>2005 15:14 Jul 10, 2006 Jkt 208001 verification of the amount on the Schedule C. In the course of the contact, the revenue agent shows the Schedule C to the third party witness. This disclosure is not authorized under section 6103(k)(6). Section 6103(k)(6) permits disclosure only of return information, not the return (including schedules and attachments) itself. If necessary, a revenue agent may disclose return information extracted from a return when questioning a third party witness. Thus, the revenue agent could have extracted the amount of cost of goods sold from the Schedule C and disclosed that amount to the third party witness. Example 3. A special agent is conducting a criminal investigation of a taxpayer, a doctor, for tax evasion. Notwithstanding the records provided by the taxpayer and the taxpayer’s bank, the special agent decided to obtain information from the taxpayer’s patients to verify amounts paid to the taxpayer for his services. Accordingly, the special agent sent letters to the taxpayer(s patients to verify these amounts. In the letters, the agent disclosed that he was a special agent with IRS–CI and that he was conducting a criminal investigation of the taxpayer. Section 6103(k)(6) permits these disclosures (including the special agent disclosing his affiliation with CI and the nature of the investigation) to confirm the taxpayer(s income. The decision whether to verify information already obtained is a matter of investigative judgment and is not limited by section 6103(k)(6). Example 4. Corporation A requests a private letter ruling (PLR) as to the tax consequences of a planned transaction. Corporation A has represented that it is in compliance with laws administered by Agency B that may relate to the tax consequences of the proposed transaction. Further information is needed from Agency B relating to possible tax consequences. Under section 6103(k)(6), the IRS may disclose Corporation A(s return information to Agency B to the extent necessary to obtain information from Agency B for the purpose of properly considering the tax consequences of the proposed transaction that is the subject of the PLR. (e) Effective date. This section is applicable on July 11, 2006. § 301.6103(k)(6)–1T [Removed] Par. 3. Section 301.6103(k)(6)–1T is removed. I Mark E. Matthews, Deputy Commissioner for Services and Enforcement. Approved: July 5, 2006. Eric Solomon, Acting Deputy Assistant Secretary for Tax Policy. [FR Doc. 06–6110 Filed 7–6–06; 10:02 am] BILLING CODE 4830–01–P PO 00000 Frm 00010 Fmt 4700 Sfmt 4700 DEPARTMENT OF HOMELAND SECURITY Coast Guard 33 CFR Part 117 [CGD01–06–76] Drawbridge Operation Regulations; Long Island, New York Inland Waterway From East Rockaway Inlet to Shinnecock Canal, Jones Beach, NY Coast Guard, DHS. Notice of temporary deviation from regulations; request for comments. AGENCY: ACTION: SUMMARY: The Commander, First Coast Guard District, has issued a temporary deviation from the regulation governing the operation of the Wantagh State Parkway Bridge, across Goose Creek, at mile 16.1, at Jones Beach, New York. This deviation will test a change to the drawbridge operation schedule to determine whether a permanent change to the schedule is needed. This deviation will allow the bridge to open on signal if at least a half-hour notice is given to the New York State Department of Transportation, except that, from 7:30 a.m. to 8:30 p.m. on Saturdays, Sundays, and Federal holidays, the draw shall be opened every hour on the half-hour after at least a half-hour notice is given. DATES: This deviation is effective from June 30, 2006 through September 4, 2006. Comments must reach the Coast Guard on or before November 3, 2006. ADDRESSES: You may mail comments and related material to Commander (dpb), First Coast Guard District Bridge Branch, One South Street, Battery Park Building, New York, New York 10004, or deliver them to the same address between 7 a.m. and 3 p.m., Monday through Friday, except, Federal holidays. The First Coast Guard District, Bridge Branch, maintains the public docket for this deviation. Comments and material received from the public, as well as documents indicated in this notice as being available in the docket, will become part of this docket and will be available for inspection or copying at the First Coast Guard District, Bridge Branch, 7 a.m. to 3 p.m., Monday through Friday, except Federal holidays. FOR FURTHER INFORMATION CONTACT: Judy Leung-Yee, Project Officer, First Coast Guard District, at (212) 668–7195. SUPPLEMENTARY INFORMATION: Request for Comments We encourage you to participate in evaluating this test schedule by submitting comments or related E:\FR\FM\11JYR1.SGM 11JYR1 Federal Register / Vol. 71, No. 132 / Tuesday, July 11, 2006 / Rules and Regulations material. If you do so, please include your name and address, identify the docket number for this deviation (CGD01–06–076), indicate the specific section of this document to which each comment applies, and give the reason for each comment. Please submit all comments and related material in an unbound format, no larger than 81⁄2 by 11 inches, suitable for copying. If you would like to know if they reached us, please enclose a stamped, self-addressed postcard or envelope. We will consider all comments and material received during the comment period. Comments must be received by November 3, 2006. Background and Purpose The Wantagh State Parkway Bridge has a vertical clearance in the closed position of 16 feet at mean high water and 19 feet at mean low water. The existing drawbridge operation regulations are listed at 33 CFR § 117.799(i). The bridge owner, New York State Department of Transportation, requested a temporary deviation from the drawbridge operation regulations to test an alternate drawbridge operation schedule to help better balance the needs between vehicular land traffic and marine vessel traffic. Under this temporary deviation, in effect from June 30, 2006 through September 4, 2006, the Wantagh State Parkway Bridge at mile 16.1, across Goose Creek, shall operate as follows: The bridge shall open on signal if at least a half-hour notice is given to the New York State Department of Transportation, except that, from 7:30 a.m. to 8:30 p.m. on Saturdays, Sundays, and Federal holidays, the draw shall be opened every hour on the half-hour after at least a half-hour notice is given. This deviation from the operating regulations is authorized under 33 CFR 117.43. Dated: June 26, 2006. Gary Kassof, Bridge Program Manager, First Coast Guard District. [FR Doc. E6–10761 Filed 7–10–06; 8:45 am] rmajette on PROD1PC67 with RULES1 BILLING CODE 4910–15–P DEPARTMENT OF HOMELAND SECURITY Coast Guard 33 CFR Part 117 [CGD01–06–077] Drawbridge Operation Regulations; Long Island, New York Waterway From East Rockaway Inlet to Shinnecock Canal, Hempstead, NY Coast Guard, DHS. Notice of temporary deviation from regulations; request for comments. AGENCY: ACTION: SUMMARY: The Commander, First Coast Guard District, has issued a temporary deviation from the regulation governing the operation of the Meadowbrook State Parkway Bridge across Sloop Channel at mile 12.8, at Hempstead, New York. This deviation will test a change to the drawbridge operation schedule to determine whether a permanent change to the schedule is needed. This deviation will allow the bridge to open on signal if at least a half-hour notice is given to the New York State Department of Transportation, except that, from 7 a.m. to 8 p.m. on Saturdays, Sundays, and Federal holidays, the draw shall open every hour, on the hour, if at least a half-hour notice is given. DATES: This deviation is effective from June 30, 2006 through September 4, 2006. Comments must reach the Coast Guard on or before November 3, 2006. ADDRESSES: You may mail comments and related material to Commander (dpb), First Coast Guard District Bridge Branch, One South Street, Battery Park Building, New York, New York 10004, or deliver them to the same address between 7 a.m. and 3 p.m., Monday through Friday, except, Federal holidays. The First Coast Guard District, Bridge Branch, maintains the public docket for this deviation. Comments and material received from the public, as well as documents indicated in this notice as being available in the docket, will become part of this docket and will be available for inspection or copying at the First Coast Guard District, Bridge Branch, 7 a.m. to 3 p.m., Monday through Friday, except Federal holidays. FOR FURTHER INFORMATION CONTACT: Judy Leung-Yee, Project Officer, First Coast Guard District, at (212) 668–7195. SUPPLEMENTARY INFORMATION: your name and address, identify the docket number for this deviation (CGD01–06–077), indicate the specific section of this document to which each comment applies, and give the reason for each comment. Please submit all comments and related material in an unbound format, no larger than 81⁄2 by 11 inches, suitable for copying. If you would like to know if they reached us, please enclose a stamped, self-addressed postcard or envelope. We will consider all comments and material received during the comment period. Comments must be received by November 3, 2006. Background and Purpose The Meadowbrook State Parkway Bridge has a vertical clearance in the closed position of 22 feet at mean high water and 25 feet at mean low water. The existing drawbridge operation regulations are listed at 33 CFR 117.799(h). The bridge owner, New York State Department of Transportation, requested a temporary deviation from the drawbridge operation regulations to test an alternate drawbridge operation schedule to help better balance the needs between vehicular land traffic and marine vessel traffic. Under this temporary deviation, in effect from June 30, 2006 through September 4, 2006, the Meadowbrook State Parkway Bridge across Sloop Channel at mile 12.8, shall operate as follows: The bridge shall open on signal if at least half-hour notice is given to the New York State Department of Transportation, except that, from 7 a.m. to 8 p.m. on Saturdays, Sundays, and Federal holidays, the draw shall open every hour, on the hour, if at least a half-hour notice is given. This deviation from the operating regulations is authorized under 33 CFR 117.43. Dated: June 26, 2006. Gary Kassof, Bridge Program Manager, First Coast Guard District. [FR Doc. E6–10759 Filed 7–10–06; 8:45 am] BILLING CODE 4910–15–P Request for Comments We encourage you to participate in evaluating this test schedule by submitting comments or related material. If you do so, please include VerDate Aug<31>2005 15:14 Jul 10, 2006 Jkt 208001 PO 00000 Frm 00011 Fmt 4700 Sfmt 4700 38989 E:\FR\FM\11JYR1.SGM 11JYR1

Agencies

[Federal Register Volume 71, Number 132 (Tuesday, July 11, 2006)]
[Rules and Regulations]
[Pages 38988-38989]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E6-10761]


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DEPARTMENT OF HOMELAND SECURITY

Coast Guard

33 CFR Part 117

[CGD01-06-76]


Drawbridge Operation Regulations; Long Island, New York Inland 
Waterway From East Rockaway Inlet to Shinnecock Canal, Jones Beach, NY

AGENCY: Coast Guard, DHS.

ACTION: Notice of temporary deviation from regulations; request for 
comments.

-----------------------------------------------------------------------

SUMMARY: The Commander, First Coast Guard District, has issued a 
temporary deviation from the regulation governing the operation of the 
Wantagh State Parkway Bridge, across Goose Creek, at mile 16.1, at 
Jones Beach, New York. This deviation will test a change to the 
drawbridge operation schedule to determine whether a permanent change 
to the schedule is needed. This deviation will allow the bridge to open 
on signal if at least a half-hour notice is given to the New York State 
Department of Transportation, except that, from 7:30 a.m. to 8:30 p.m. 
on Saturdays, Sundays, and Federal holidays, the draw shall be opened 
every hour on the half-hour after at least a half-hour notice is given.

DATES: This deviation is effective from June 30, 2006 through September 
4, 2006. Comments must reach the Coast Guard on or before November 3, 
2006.

ADDRESSES: You may mail comments and related material to Commander 
(dpb), First Coast Guard District Bridge Branch, One South Street, 
Battery Park Building, New York, New York 10004, or deliver them to the 
same address between 7 a.m. and 3 p.m., Monday through Friday, except, 
Federal holidays. The First Coast Guard District, Bridge Branch, 
maintains the public docket for this deviation. Comments and material 
received from the public, as well as documents indicated in this notice 
as being available in the docket, will become part of this docket and 
will be available for inspection or copying at the First Coast Guard 
District, Bridge Branch, 7 a.m. to 3 p.m., Monday through Friday, 
except Federal holidays.

FOR FURTHER INFORMATION CONTACT: Judy Leung-Yee, Project Officer, First 
Coast Guard District, at (212) 668-7195.

SUPPLEMENTARY INFORMATION:

Request for Comments

    We encourage you to participate in evaluating this test schedule by 
submitting comments or related

[[Page 38989]]

material. If you do so, please include your name and address, identify 
the docket number for this deviation (CGD01-06-076), indicate the 
specific section of this document to which each comment applies, and 
give the reason for each comment. Please submit all comments and 
related material in an unbound format, no larger than 8\1/2\ by 11 
inches, suitable for copying. If you would like to know if they reached 
us, please enclose a stamped, self-addressed postcard or envelope. We 
will consider all comments and material received during the comment 
period. Comments must be received by November 3, 2006.

Background and Purpose

    The Wantagh State Parkway Bridge has a vertical clearance in the 
closed position of 16 feet at mean high water and 19 feet at mean low 
water. The existing drawbridge operation regulations are listed at 33 
CFR Sec.  117.799(i).
    The bridge owner, New York State Department of Transportation, 
requested a temporary deviation from the drawbridge operation 
regulations to test an alternate drawbridge operation schedule to help 
better balance the needs between vehicular land traffic and marine 
vessel traffic.
    Under this temporary deviation, in effect from June 30, 2006 
through September 4, 2006, the Wantagh State Parkway Bridge at mile 
16.1, across Goose Creek, shall operate as follows:
    The bridge shall open on signal if at least a half-hour notice is 
given to the New York State Department of Transportation, except that, 
from 7:30 a.m. to 8:30 p.m. on Saturdays, Sundays, and Federal 
holidays, the draw shall be opened every hour on the half-hour after at 
least a half-hour notice is given.
    This deviation from the operating regulations is authorized under 
33 CFR 117.43.

    Dated: June 26, 2006.
Gary Kassof,
Bridge Program Manager, First Coast Guard District.
 [FR Doc. E6-10761 Filed 7-10-06; 8:45 am]
BILLING CODE 4910-15-P
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