Safety Zones; Fireworks Displays, Air Shows and Swim Events in the Captain of the Port Long Island Sound Zone, 49924-49925 [2021-19149]
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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 7805(f) 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 301—PROCEDURE 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 301.7602–1 is
amended:
■ 1. In paragraph (b)(2), by adding
‘‘(Secretary)’’ at the end of the first
sentence.
■ 2. By revising paragraphs (b)(3) and
(d).
The revisions read as follows:
§ 301.7602–1
witnesses.
Examination of books and
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*
*
*
*
*
(b) * * *
(3) Participation of a person described
in section 6103(n)—(i) IRS contractor
access to books and records obtained by
the IRS administratively—(A) In
general. The Secretary may not, under
the authority of section 6103(n), provide
any books, papers, records, or other data
obtained pursuant to section 7602 to
any person authorized under section
6103(n), 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 (b)(3)(i)(A) 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 § 301.6103(n)–2.
(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 interview—(A) 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 6103(n) 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
person’s 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 (b)(1) and (2) of
this section, which are applicable on
and after April 1, 2005, and paragraph
(b)(3) 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 (b)(1) and (2) of this section
that are applicable to summonses issued
on or after September 10, 2002 or under
paragraph (b)(3) of this section that are
applicable to summons interviews
conducted on or after June 18, 2014 and
before July 14, 2016, see 26 CFR
301.7602–1T (revised as of April 1,
2016). For rules under paragraph (b)(3)
of this section that are applicable to
administrative summonses served by
the IRS before August 6, 2020, see 26
CFR 301.7602–1 (revised as of April 1,
2020).
Douglas W. O’Donnell,
Deputy Commissioner for Services and
Enforcement.
Approved: August 20, 2021.
Mark J. Mazur,
Acting Assistant Secretary of the Treasury
(Tax Policy).
[FR Doc. 2021–19225 Filed 9–2–21; 4:15 pm]
BILLING CODE 4830–01–P
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 165
[Docket No. USCG–2021–0585]
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:
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Federal Register / Vol. 86, No. 170 / Tuesday, September 7, 2021 / Rules and Regulations
necessary to provide for the safety of life
and property along the navigable
waterways. During the enforcement
periods, all vessels that transit in the
locations listed must adhere to the
regulations unless specified by the
Captain of the Port (COTP) or
designated representative.
DATES: The regulations in 33 CFR
165.151 will be enforced for 9.3 Village
of Island Park Labor Day Celebration
Fireworks, 9.4 The Creek Fireworks, and
9.7 Dolan Family Labor Day Fireworks
regulated areas listed in the Table to
§ 165.151 from 8:30 p.m. to 10:30 p.m.
on September 4 and 6, 2021.
FOR FURTHER INFORMATION CONTACT: If
you have questions about this
notification of enforcement, call or
email MST1 Chris Gibson, Waterways
49925
Management Division, U.S. Coast
Guard; telephone 203–468–4565, email
chris.a.gibson@uscg.mil.
The Coast
Guard will enforce the safety zones
listed in 33 CFR 165.151 at the specified
dates and times indicated below.
SUPPLEMENTARY INFORMATION:
TABLE 1 TO § 165.151
9.3
Village of Island Park Labor Day Celebration Fireworks ................
9.4
The Creek Fireworks .......................................................................
9.7
Dolan Family Labor Day Fireworks .................................................
This action is being taken to provide
for the safety of life on navigable
waterways during these events. During
the enforcement periods, as reflected in
§ 165.151, the established safety zones
prohibit persons and vessels entering
into, transiting through, mooring, or
anchoring unless they receive
permission from the COTP or
designated representative.
This notification issued under
authority 46 U.S.C. 70041 and 5 U.S.C.
552 (a). In addition to this notice of
enforcement in the Federal Register, the
Coast Guard plans to provide
notification of this enforcement period
via the Local Notice to Mariners. If the
COTP determines that the safety zone is
no longer enforceable for the full
duration in this notification, a Broadcast
Notice to Mariners may grant
permission to enter the regulated area.
Dated: August 27, 2021.
E.J. Van Camp,
Captain, U.S. Coast Guard, Captain of the
Port Long Island Sound.
[FR Doc. 2021–19149 Filed 9–3–21; 8:45 am]
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BILLING CODE 9110–04–P
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• Date: September 4, 2021. From 8:30 p.m. to 10:30 p.m.
• Location: Waters off Village of Island Park Fishing Pier, Village
Beach, NY, in approximate position 40°36′30.95″ N, 073°39′22.23″
W (NAD 83).
• Date: September 4, 2021. From 8:30 p.m. to 10:30 p.m.
• Location: Waters of Long Island Sound off the Creek Golf Course,
Lattingtown, NY, in approximate position 40°54′13″ N, 073°35′58″ W
(NAD 83).
• Date: September 6, 2021. From 8:30 p.m. to 10:30 p.m.
• Location: Waters of Oyster Bay Harbor in Long Island Sound off
Oyster Bay, NY in approximate position 40°53′43.50″ N,
073°30′06.85″ W.
ENVIRONMENTAL PROTECTION
AGENCY
40 CFR Part 52
[EPA–R03–OAR–2021–0052; FRL–8876–02–
R3]
Approval and Promulgation of Air
Quality Implementation Plans;
Maryland; Emissions Statement
Requirement for the 2015 Ozone
National Ambient Air Quality Standard
Environmental Protection
Agency (EPA).
ACTION: Final rule.
AGENCY:
The Environmental Protection
Agency (EPA) is approving a state
implementation plan (SIP) revision
formally submitted by the Maryland
Department of the Environment (MDE)
on behalf of the State of Maryland. The
revision provides the State of
Maryland’s certification that its existing
emissions statement program satisfies
the emissions statement requirements of
the Clean Air Act (CAA) for the 2015
ozone National Ambient Air Quality
Standard (NAAQS). EPA is approving
the State of Maryland’s emissions
statement program certification for the
2015 ozone NAAQS as a SIP revision in
accordance with the requirements of the
CAA.
DATES: This final rule is effective on
October 7, 2021.
ADDRESSES: EPA has established a
docket for this action under Docket ID
Number EPA–R03–OAR–2021–0052. All
documents in the docket are listed on
the https://www.regulations.gov
SUMMARY:
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website. Although listed in the index,
some information is not publicly
available, e.g., confidential business
information (CBI) or other information
whose disclosure is restricted by statute.
Certain other material, such as
copyrighted material, is not placed on
the internet and will be publicly
available only in hard copy form.
Publicly available docket materials are
available through https://
www.regulations.gov, or please contact
the person identified in the FOR FURTHER
INFORMATION CONTACT section for
additional availability information.
FOR FURTHER INFORMATION CONTACT:
Adam Yarina, Planning &
Implementation Branch (3AD30), Air &
Radiation Division, U.S. Environmental
Protection Agency, Region III, 1650
Arch Street, Philadelphia, Pennsylvania
19103. The telephone number is (215)
814–2108. Mr. Yarina can also be
reached via electronic mail at
yarina.adam@epa.gov.
SUPPLEMENTARY INFORMATION:
I. Background
On June 16, 2021 (86 FR 32006), EPA
published a notice of proposed
rulemaking (NPRM) proposing approval
of a SIP revision for the State of
Maryland. In the NPRM, EPA proposed
approval of Maryland’s certification that
Maryland’s emissions statement
regulation meets the emissions
statement requirement of section
182(a)(3)(B) of the CAA for the 2015
ozone NAAQS. The formal SIP revision
was submitted by the State of Maryland,
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]]>Agencies
[Federal Register Volume 86, Number 170 (Tuesday, September 7, 2021)]
[Rules and Regulations]
[Pages 49924-49925]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-19149]
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DEPARTMENT OF HOMELAND SECURITY
Coast Guard
33 CFR Part 165
[Docket No. USCG-2021-0585]
Safety Zones; Fireworks Displays, Air Shows and Swim Events in
the Captain of the Port Long Island Sound Zone
AGENCY: Coast Guard, Department of Homeland Security (DHS).
ACTION: Notification of enforcement of regulation.
-----------------------------------------------------------------------
SUMMARY: 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
[[Page 49925]]
necessary to provide for the safety of life and property along the
navigable waterways. During the enforcement periods, all vessels that
transit in the locations listed must adhere to the regulations unless
specified by the Captain of the Port (COTP) or designated
representative.
DATES: The regulations in 33 CFR 165.151 will be enforced for 9.3
Village of Island Park Labor Day Celebration Fireworks, 9.4 The Creek
Fireworks, and 9.7 Dolan Family Labor Day Fireworks regulated areas
listed in the Table to Sec. 165.151 from 8:30 p.m. to 10:30 p.m. on
September 4 and 6, 2021.
FOR FURTHER INFORMATION CONTACT: If you have questions about this
notification of enforcement, call or email MST1 Chris Gibson, Waterways
Management Division, U.S. Coast Guard; telephone 203-468-4565, email
[email protected].
SUPPLEMENTARY INFORMATION: The Coast Guard will enforce the safety
zones listed in 33 CFR 165.151 at the specified dates and times
indicated below.
Table 1 to Sec. 165.151
------------------------------------------------------------------------
------------------------------------------------------------------------
9.3 Village of Island Park Labor Day Date: September 4,
Celebration Fireworks. 2021. From 8:30 p.m. to 10:30
p.m.
Location: Waters off
Village of Island Park Fishing
Pier, Village Beach, NY, in
approximate position
40[deg]36'30.95'' N,
073[deg]39'22.23'' W (NAD 83).
9.4 The Creek Fireworks................ Date: September 4,
2021. From 8:30 p.m. to 10:30
p.m.
Location: Waters of
Long Island Sound off the
Creek Golf Course,
Lattingtown, NY, in
approximate position
40[deg]54'13'' N,
073[deg]35'58'' W (NAD 83).
------------------------------------------------------------------------
9.7 Dolan Family Labor Day Fireworks... Date: September 6,
2021. From 8:30 p.m. to 10:30
p.m.
Location: Waters of
Oyster Bay Harbor in Long
Island Sound off Oyster Bay,
NY in approximate position
40[deg]53'43.50'' N,
073[deg]30'06.85'' W.
------------------------------------------------------------------------
This action is being taken to provide for the safety of life on
navigable waterways during these events. During the enforcement
periods, as reflected in Sec. 165.151, the established safety zones
prohibit persons and vessels entering into, transiting through,
mooring, or anchoring unless they receive permission from the COTP or
designated representative.
This notification issued under authority 46 U.S.C. 70041 and 5
U.S.C. 552 (a). In addition to this notice of enforcement in the
Federal Register, the Coast Guard plans to provide notification of this
enforcement period via the Local Notice to Mariners. If the COTP
determines that the safety zone is no longer enforceable for the full
duration in this notification, a Broadcast Notice to Mariners may grant
permission to enter the regulated area.
Dated: August 27, 2021.
E.J. Van Camp,
Captain, U.S. Coast Guard, Captain of the Port Long Island Sound.
[FR Doc. 2021-19149 Filed 9-3-21; 8:45 am]
BILLING CODE 9110-04-P
