Drawbridge Operation Regulation; Sacramento River, Sacramento, CA, 10371-10372 [2012-4016]

Download as PDF Federal Register / Vol. 77, No. 35 / Wednesday, February 22, 2012 / Rules and Regulations into the computation of a particular taxpayer’s liability. Several commenters suggested that collected proceeds should include criminal fines. Under the Victims of Crimes Act of 1984, criminal fines that are imposed on a defendant by a district court are deposited into the Crime Victims Fund (CVF). 42 U.S.C. 10601(b)(1). Criminal fines imposed for Title 26 offenses are not exempt from this requirement. The fines imposed in criminal tax cases that are deposited into the CVF are not available to the Secretary to pay awards under section 7623. As criminal fines deposited in the CVF are not available to pay awards, the final regulations do not include criminal fines in the definition of collected proceeds. However, restitution ordered by a court to the IRS is collected as a tax by the IRS and, therefore, is encompassed in the definition of collected proceeds. Several commenters suggested that whistleblowers should be rewarded for the prevention of future tax avoidance based on the whistleblower’s information. Whether the IRS has the authority to make such an award under section 7623 and, if so, how the amount of the award would be determined and paid, is beyond the scope of this regulation. The final regulations do not address awards relating to the prevention of future tax avoidance. Special Analysis It has been determined that this Treasury decision is not a significant regulatory action as defined in Executive Order 12866, as supplemented by Executive Order 13563. Therefore, a regulatory assessment is not required. It also has been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to these regulations, and, because the regulations do not impose a collection of information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. Pursuant to section 7805(f) of the Code, these regulations have been submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small businesses. wreier-aviles on DSK5TPTVN1PROD with RULES Drafting Information The principal author of this regulation is Kirsten N. Witter, Office of the Associate Chief Counsel (General Legal Services). List of Subjects in 26 CFR Part 301 Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income taxes, VerDate Mar<15>2010 14:56 Feb 21, 2012 Jkt 226001 10371 Penalties, Reporting and recordkeeping requirements. rewards and awards paid after February 22, 2012. Amendments to the Regulations Steven T. Miller, Deputy Commissioner for Services and Enforcement. Approved: February 14, 2012. Emily S. McMahon, (Acting) Assistant Secretary of the Treasury (Tax Policy). Accordingly, 26 CFR part 301 is amended as follows: PART 301—PROCEDURE AND ADMINISTRATION Paragraph 1. The authority citation for part 301 is amended by adding an entry in numerical order to read as follows: ■ Authority: 26 U.S.C. 7805 * * * Section 301.7623–1 also issued under 26 U.S.C. 7623. * * * Par. 2. Section 301.7623–1 is amended by revising the section heading, and paragraphs (a) and (g) to read as follows: ■ § 301.7623–1 Rewards and awards for information relating to violations of internal revenue laws. (a) In general—(1) Rewards and awards. When information that has been provided to the Internal Revenue Service results in the detection of underpayments of tax or the detection and bringing to trial and punishment persons guilty of violating the internal revenue laws or conniving at the same, the IRS may approve a reward under section 7623(a) in a suitable amount from the proceeds of amounts collected in cases when rewards are not otherwise provided by law, or shall determine an award under section 7623(b) from collected proceeds. (2) Proceeds of amounts collected and collected proceeds. For purposes of section 7623 and this section, both proceeds of amounts collected and collected proceeds include: Tax, penalties, interest, additions to tax, and additional amounts collected by reason of the information provided; amounts collected prior to receipt of the information if the information provided results in the denial of a claim for refund that otherwise would have been paid; and a reduction of an overpayment credit balance used to satisfy a tax liability incurred because of the information provided. * * * * * (g) Effective/applicability date. Paragraph (a) is effective on February 22, 2012. This section is applicable with respect to rewards paid after January 29, 1997, except the rules of paragraph (a) of this section apply with respect to PO 00000 Frm 00021 Fmt 4700 Sfmt 4700 [FR Doc. 2012–3989 Filed 2–21–12; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF HOMELAND SECURITY Coast Guard 33 CFR Part 117 [Docket No. USCG–2012–0081] Drawbridge Operation Regulation; Sacramento River, Sacramento, CA Coast Guard, DHS. Notice of temporary deviation from regulations. AGENCY: ACTION: The Commander, Eleventh Coast Guard District, has issued a temporary deviation from the regulation governing the operation of the Tower Drawbridge across the Sacramento River, mile 59.0, at Sacramento, CA. The deviation is necessary to allow the bridge owner to conduct maintenance of the bridge. This deviation allows the bridge to remain in the closed-tonavigation position during the maintenance period. DATES: This deviation is effective from 7 a.m. on March 5, 2012 through 7 p.m. on March 16, 2012. ADDRESSES: Documents mentioned in this preamble as being available in the docket are part of docket USCG–2012– 0081 and are available online by going to http://www.regulations.gov, inserting USCG–2012–0081 in the ‘‘Keyword’’ box and then clicking ‘‘Search’’. They are also available for inspection or copying at the Docket Management Facility (M–30), U.S. Department of Transportation, West Building Ground Floor, Room W12–140, 1200 New Jersey Avenue SE., Washington, DC 20590, between 9 a.m. and 5 p.m., Monday through Friday, except Federal holidays. FOR FURTHER INFORMATION CONTACT: If you have questions on this rule, call or email David H. Sulouff, Chief, Bridge Section, Eleventh Coast Guard District; telephone 510–437–3516, email David.H.Sulouff@uscg.mil. If you have questions on viewing the docket, call Renee V. Wright, Program Manager, Docket Operations, telephone 202–366– 9826. SUMMARY: E:\FR\FM\22FER1.SGM 22FER1 10372 Federal Register / Vol. 77, No. 35 / Wednesday, February 22, 2012 / Rules and Regulations The California Department of Transportation (Caltrans) has requested a temporary change to the operation of the Tower Drawbridge, mile 59.0, Sacramento River, at Sacramento, CA. The Tower Drawbridge navigation span provides a vertical clearance of 30 feet above Mean High Water in the closed-to-navigation position. The draw opens on signal from May 1 through October 31 from 6 a.m. to 10 p.m. and from November 1 through April 30 from 9 a.m. to 5 p.m. At all other times the draw shall open on signal if at least four hours notice is given, as required by 33 CFR 117.189(a). Navigation on the waterway is commercial and recreational. The drawspan will be secured in the closed-to-navigation position from 7 a.m. on March 5, 2012 through 7 p.m. on March 9, 2012 and from 7 a.m. on March 12, 2012 through 7 p.m. on March 16, 2012 to allow Caltrans to replace the lifting cables on the drawspan. This temporary deviation has been coordinated with waterway users. There are no scheduled river boat cruises or anticipated levee maintenance during this deviation period. No objections to the proposed temporary deviation were raised. Vessels that can transit the bridge, while in the closed-to-navigation position, may continue to do so at any time. In accordance with 33 CFR 117.35(e), the drawbridge must return to its regular operating schedule immediately at the end of the designated time period. This deviation from the operating regulations is authorized under 33 CFR 117.35. SUPPLEMENTARY INFORMATION: Dated: February 6, 2012. D.H. Sulouff, District Bridge Chief, Eleventh Coast Guard District. [FR Doc. 2012–4016 Filed 2–21–12; 8:45 am] BILLING CODE 9110–04–P DEPARTMENT OF HOMELAND SECURITY Coast Guard 33 CFR Part 117 [Docket No. USCG–2012–0049] wreier-aviles on DSK5TPTVN1PROD with RULES Drawbridge Operation Regulation; Sacramento River, Sacramento, CA Coast Guard, DHS. Notice of temporary deviation from regulations. AGENCY: ACTION: The Commander, Eleventh Coast Guard District, has issued a temporary deviation from the regulation governing the operation of the Tower Drawbridge across the Sacramento SUMMARY: VerDate Mar<15>2010 14:56 Feb 21, 2012 Jkt 226001 River, mile 59.0, at Sacramento, CA. The deviation is necessary to allow the community to participate in the 8th Annual Shamrock Half Marathon. This deviation allows the bridge to remain in the closed-to-navigation position during the event. DATES: This deviation is effective from 7:30 a.m. to 1:05 p.m. on March 11, 2012. ADDRESSES: Documents mentioned in this preamble as being available in the docket are part of docket USCG–2012– 0049 and are available online by going to http://www.regulations.gov, inserting USCG–2012–0049 in the ‘‘Keyword’’ box and then clicking ‘‘Search’’. They are also available for inspection or copying at the Docket Management Facility (M–30), U.S. Department of Transportation, West Building Ground Floor, Room W12–140, 1200 New Jersey Avenue SE., Washington, DC 20590, between 9 a.m. and 5 p.m., Monday through Friday, except Federal holidays. FOR FURTHER INFORMATION CONTACT: If you have questions on this rule, call or email David H. Sulouff, Chief, Bridge Section, Eleventh Coast Guard District; telephone 510–437–3516, email David.H.Sulouff@uscg.mil. If you have questions on viewing the docket, call Renee V. Wright, Program Manager, Docket Operations, telephone 202–366– 9826. SUPPLEMENTARY INFORMATION: The California Department of Transportation has requested a temporary change to the operation of the Tower Drawbridge, mile 59.0, Sacramento River, at Sacramento, CA. The Tower Drawbridge navigation span provides a vertical clearance of 30 feet above Mean High Water in the closed-to-navigation position. The draw opens on signal from May 1 through October 31 from 6 a.m. to 10 p.m. and from November 1 through April 30 from 9 a.m. to 5 p.m. At all other times the draw shall open on signal if at least four hours notice is given, as required by 33 CFR 117.189(a). Navigation on the waterway is commercial and recreational. The drawspan will be secured in the closed-to-navigation position from 7:30 a.m. to 1:05 p.m. on March 11, 2012 to allow the community to participate in the 8th Annual Shamrock Half Marathon. This temporary deviation has been coordinated with waterway users. There are no scheduled river boat cruises or anticipated levee maintenance during this deviation period. No objections to the proposed temporary deviation were raised. Vessels that can transit the bridge, while in the closed-to-navigation position, may continue to do so at any time. In PO 00000 Frm 00022 Fmt 4700 Sfmt 4700 the event of an emergency the drawspan can be opened with 15 minutes advance notice. In accordance with 33 CFR 117.35(e), the drawbridge must return to its regular operating schedule immediately at the end of the designated time period. This deviation from the operating regulations is authorized under 33 CFR 117.35. Dated: January 3, 2012. D.H. Sulouff, District Bridge Chief, Eleventh Coast Guard District. [FR Doc. 2012–4019 Filed 2–21–12; 8:45 am] BILLING CODE 9110–04–P DEPARTMENT OF HOMELAND SECURITY Coast Guard 33 CFR Part 117 [Docket No. USCG–2012–0086] Drawbridge Operation Regulations; The Gut, South Bristol, ME Coast Guard, DHS. Notice of temporary deviation from regulations. AGENCY: ACTION: The Commander, First Coast Guard District, has issued a temporary deviation from the regulation governing the operation of the Gut Bridge, mile 0.2, across The Gut at South Bristol, Maine. The deviation is necessary to facilitate subsurface test boring at the bridge. This deviation will allow the bridge to remain in the closed position for two days. DATES: This deviation is effective from 7 a.m. on February 29, 2012 through 7 p.m. on March 1, 2012. ADDRESSES: Documents mentioned in this preamble as being available in the docket are part of docket USCG–2012– 0086 and are available online at www.regulations.gov, inserting USCG– 2012–0086 in the ‘‘Keyword’’ and then clicking ‘‘Search’’. They are also available for inspection or copying at the Docket Management Facility (M–30), U.S. Department of Transportation, West Building Ground Floor, Room W12–140, 1200 New Jersey Avenue SE., Washington, DC, 20590, between 9 a.m. and 5 p.m., Monday through Friday, except Federal holidays. FOR FURTHER INFORMATION CONTACT: If you have questions on this rule, call or email Mr. John W. McDonald, Project Officer, First Coast Guard District, telephone (617) 223–8364. If you have questions on viewing the docket, call Renee V. Wright, Program Manager, SUMMARY: E:\FR\FM\22FER1.SGM 22FER1

Agencies

[Federal Register Volume 77, Number 35 (Wednesday, February 22, 2012)]
[Rules and Regulations]
[Pages 10371-10372]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-4016]


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DEPARTMENT OF HOMELAND SECURITY

Coast Guard

33 CFR Part 117

[Docket No. USCG-2012-0081]


Drawbridge Operation Regulation; Sacramento River, Sacramento, CA

AGENCY: Coast Guard, DHS.

ACTION: Notice of temporary deviation from regulations.

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SUMMARY: The Commander, Eleventh Coast Guard District, has issued a 
temporary deviation from the regulation governing the operation of the 
Tower Drawbridge across the Sacramento River, mile 59.0, at Sacramento, 
CA. The deviation is necessary to allow the bridge owner to conduct 
maintenance of the bridge. This deviation allows the bridge to remain 
in the closed-to-navigation position during the maintenance period.

DATES: This deviation is effective from 7 a.m. on March 5, 2012 through 
7 p.m. on March 16, 2012.

ADDRESSES: Documents mentioned in this preamble as being available in 
the docket are part of docket USCG-2012-0081 and are available online 
by going to http://www.regulations.gov, inserting USCG-2012-0081 in the 
``Keyword'' box and then clicking ``Search''. They are also available 
for inspection or copying at the Docket Management Facility (M-30), 
U.S. Department of Transportation, West Building Ground Floor, Room 
W12-140, 1200 New Jersey Avenue SE., Washington, DC 20590, between 9 
a.m. and 5 p.m., Monday through Friday, except Federal holidays.

FOR FURTHER INFORMATION CONTACT: If you have questions on this rule, 
call or email David H. Sulouff, Chief, Bridge Section, Eleventh Coast 
Guard District; telephone 510-437-3516, email David.H.Sulouff@uscg.mil. 
If you have questions on viewing the docket, call Renee V. Wright, 
Program Manager, Docket Operations, telephone 202-366-9826.

[[Page 10372]]


SUPPLEMENTARY INFORMATION: The California Department of Transportation 
(Caltrans) has requested a temporary change to the operation of the 
Tower Drawbridge, mile 59.0, Sacramento River, at Sacramento, CA. The 
Tower Drawbridge navigation span provides a vertical clearance of 30 
feet above Mean High Water in the closed-to-navigation position. The 
draw opens on signal from May 1 through October 31 from 6 a.m. to 10 
p.m. and from November 1 through April 30 from 9 a.m. to 5 p.m. At all 
other times the draw shall open on signal if at least four hours notice 
is given, as required by 33 CFR 117.189(a). Navigation on the waterway 
is commercial and recreational.
    The drawspan will be secured in the closed-to-navigation position 
from 7 a.m. on March 5, 2012 through 7 p.m. on March 9, 2012 and from 7 
a.m. on March 12, 2012 through 7 p.m. on March 16, 2012 to allow 
Caltrans to replace the lifting cables on the drawspan. This temporary 
deviation has been coordinated with waterway users. There are no 
scheduled river boat cruises or anticipated levee maintenance during 
this deviation period. No objections to the proposed temporary 
deviation were raised. Vessels that can transit the bridge, while in 
the closed-to-navigation position, may continue to do so at any time.
    In accordance with 33 CFR 117.35(e), the drawbridge must return to 
its regular operating schedule immediately at the end of the designated 
time period. This deviation from the operating regulations is 
authorized under 33 CFR 117.35.

    Dated: February 6, 2012.
D.H. Sulouff,
District Bridge Chief, Eleventh Coast Guard District.
[FR Doc. 2012-4016 Filed 2-21-12; 8:45 am]
BILLING CODE 9110-04-P