Federal Register / Vol. 76, No. 162 / Monday, August 22, 2011 / Rules and Regulations 52263 

partnership item and the basis for that 

adjustment and therefore satisfies the notice 

requirement of paragraph (a). Because the IRS 

provided that notice to the TMP, B’s agent 

under the TEFRA partnership provisions, 

within 18 months of the April 17, 2006 filing 

date of B’s return, any interest, penalty, 

addition to tax, or additional amount with 

respect to B’s tax liability attributable to B’s 

distributive share of the $10,000 of 

unreported partnership income will not be 

suspended under section 6404(g). 

(8) Providing notice.—(i) In general. 

The IRS may provide notice by mail or 

in person to the taxpayer or the 

taxpayer’s representative. If the IRS 

mails the notice, it must be sent to the 

taxpayer’s last known address under 

rules similar to section 6212(b), except 

that certified or registered mail is not 

required. Notice is considered provided 

as of the date of mailing or delivery in 

person. 

(ii) Providing notice in TEFRA 

partnership proceedings. In the case of 

TEFRA partnership proceedings, the IRS 

must provide notice of final partnership 

administrative adjustments (FPAA) by 

mail to those partners specified in 

section 6223. Within 60 days of an 

FPAA being mailed, the TMP is 

required to forward notice of the FPAA 

to those partners not entitled to direct 

notice from the IRS under section 6223. 

Certain partners with small interests in 

partnerships with more than 100 

partners may form a Notice Group and 

designate a partner to receive the FPAA 

on their behalf. The IRS may provide 

other information after the beginning of 

the partnership administrative 

proceeding to the TMP who, in turn, 

must provide that information to the 

partners specified in § 301.6223(g)–1 

within 30 days of receipt. Pass-thru 

partners who receive notices and other 

information from the IRS or the TMP 

must forward that notice or information 

within 30 days to those holding an 

interest through the pass-thru partner. 

Information provided by the IRS to the 

TMP is deemed to be notice for 

purposes of this section to those 

partners specified in § 301.6223(g)–1 as 

of the date the IRS provides that notice 

to the TMP. A similar rule applies to 

notice provided to the designated 

partner of a Notice Group, and to notice 

provided to a pass-thru partner. In the 

foregoing situations, the TMP, 

designated partner, and pass-thru 

partner are agents for direct and indirect 

partners. Consequently, notice to these 

agents is deemed to be notice to the 

partners for whom they act. 

(b) Exceptions.—(1) Failure to file tax 

return or to pay tax. Paragraph (a) of this 

section does not apply to any penalty 

imposed by section 6651. 

(2) Fraud. Paragraph (a) of this section 

does not apply to any interest, penalty, 

addition to tax, or additional amount for 

a year involving a false or fraudulent 

return. If a taxpayer files a fraudulent 

return for a particular year, paragraph 

(a) of this section may apply to any 

other tax year of the taxpayer that does 

not involve fraud. Fraud affecting a 

particular item on a return precludes 

paragraph (a) of this section from 

applying to any other items on that 

return. 

(3) Tax shown on return. Paragraph (a) 

of this section does not apply to any 

interest, penalty, addition to tax, or 

additional amount with respect to any 

tax liability shown on a return. 

(4) Gross misstatement.—(i) 

Description. Paragraph (a) of this section 

does not apply to any interest, penalty, 

addition to tax, or additional amount 

with respect to a gross misstatement. A 

gross misstatement for purposes of this 

paragraph (b) means: 

(A) a substantial omission of income 

as described in section 6501(e)(1) or 

section 6229(c)(2); 

(B) a gross valuation misstatement 

within the meaning of section 

6662(h)(2)(A) and (B); or 

(C) a misstatement to which the 

penalty under section 6702(a) applies. 

(ii) Effect of gross misstatement. If a 

gross misstatement occurs, then 

paragraph (a) of this section does not 

apply to any interest, penalty, addition 

to tax, or additional amount with 

respect to any items of income omitted 

from the return and with respect to 

overstated deductions, even though one 

or more of the omitted items would not 

constitute a substantial omission, gross 

valuation misstatement, or misstatement 

to which section 6702(a) applies. 

* * * * * 

(c) Special rules.—(1) Tentative 

carryback and refund adjustments. If an 

amount applied, credited or refunded 

under section 6411 exceeds the 

overassessment properly attributable to 

a tentative carryback or refund 

adjustment, any interest, penalty, 

addition to tax, or additional amount 

with respect to the excess will not be 

suspended. 

(2) Election under section 183(e).—(i) 

In general. If a taxpayer elects under 

section 183(e) to defer the determination 

of whether the presumption that an 

activity is engaged in for profit applies, 

the 18-month (or 36-month) notification 

period described in paragraph (a)(1) of 

this section will be tolled for the period 

to which the election applies. If the 18- 

month (or 36-month) notification period 

has passed as of the date the section 

183(e) election is made, the suspension 

period described in paragraph (a)(4) of 

this section will be tolled for the period 

to which the election applies and will 

resume the day after the tolling period 

ends. Tolling will begin on the date the 

election is made and end on the later of 

the date the return for the last taxable 

year to which the election applies is 

filed or is due without regard to 

extensions. 

(ii) 

Example. In taxable year 2007, taxpayer 

begins training and showing horses. On 

January 4, 2011, the taxpayer elects under 

section 183(e) to defer the determination of 

whether the horse-related activity will be 

presumed (under section 183(d)) to be 

engaged in for profit. Accordingly, under 

section 183(e)(1), a determination of whether 

the section 183(d) presumption applies will 

not occur before the close of the 2013 taxable 

year. Assume that in 2014, the IRS is 

considering issuing a notice of deficiency for 

taxable year 2009 regarding tax deductions 

claimed for the horse-related activity. 

Pursuant to paragraph (c)(2)(i) of this section, 

the 36-month notification period under 

paragraph (a)(1) of this section will be tolled 

with respect to taxable year 2009 for the 

period to which the section 183(e) election 

applies. This tolling of the notification period 

begins on January 4, 2011 (the date the 

taxpayer made the section 183(e) election) 

and ends on the later of April 15, 2014, or 

the date the taxpayer’s return for taxable year 

2013 is filed. 

(d) Effective/applicability date. * * * 

Paragraphs (a), (b)(1) through (b)(4), and 

(c) are effective on August 22, 2011. 

Steven T. Miller, 

Deputy Commissioner for Services and 

Enforcement. 

Approved: July 15, 2011. 

Emily S. McMahon, 

Acting Assistant Secretary of the Treasury 

(Tax Policy). 

[FR Doc. 2011–21164 Filed 8–19–11; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 100 

[Docket No. USCG–2011–0744] 

RIN 1625–AA08 

Special Local Regulation for Marine 

Events; Mattaponi Madness Drag Boat 

Race, Mattaponi River, Wakema, VA 

AGENCY: Coast Guard, DHS. 

ACTION: Temporary Final rule. 

SUMMARY: The Coast Guard will 

establish special local regulations 

during the Mattaponi Madness Drag 

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52264 Federal Register / Vol. 76, No. 162 / Monday, August 22, 2011 / Rules and Regulations 

Boat Event, a series of power boat races 

to be held on the waters of the 

Mattaponi River, near Wakema, 

Virginia. These special local regulations 

are necessary to provide for the safety of 

life on navigable waters during the 

events. This action is intended to 

restrict vessel traffic during the drag 

boat races on the Mattaponi River 

immediately adjacent to the Rainbow 

Acres Campground, located in King and 

Queen County, near Wakema, Virginia. 

DATES: This rule will be effective from 

11 a.m. to 6 p.m. on August 27, 2011. 

In the case of inclement weather, this 

regulation will be effective from 11 a.m. 

to 6 p.m. on August 28, 2011. 

ADDRESSES: Documents indicated in this 

preamble as being available in the 

docket are part of docket USCG–2011– 

0744 and are available online by going 

to http://www.regulations.gov, inserting 

USCG–2011–0744 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 temporary 

rule, call or e-mail LCDR Christopher A. 

O’Neal, Waterways Management 

Division Chief, Sector Hampton Roads, 

Coast Guard; telephone 757–668–5580, 

e-mail Christopher.A.ONeal@uscg.mil. If 

you have questions on viewing the 

docket, call Renee V. Wright, Program 

Manager, Docket Operations, telephone 

202–366–9826. 

SUPPLEMENTARY INFORMATION: 

Regulatory Information 

The Coast Guard is issuing this 

temporary final rule without prior 

notice and opportunity to comment 

pursuant to authority under section 4(a) 

of the Administrative Procedure Act 

(APA) (5 U.S.C. 553(b)). This provision 

authorizes an agency to issue a rule 

without prior notice and opportunity to 

comment when the agency for good 

cause finds that those procedures are 

‘‘impracticable, unnecessary, or contrary 

to the public interest.’’ Under 5 U.S.C. 

553(b)(B), the Coast Guard finds that 

good cause exists for not publishing a 

notice of proposed rulemaking (NPRM) 

with respect to this rule because the 

Coast Guard did not receive the 

application for this event in sufficient 

time to allow for publication of an 

NPRM, and any delay encountered in 

this regulation’s effective date by 

publishing a NPRM would require 

either the cancellation of the event, or 

require that the event be held without 

a safety zone. Either course of action 

would be contrary to public interest 

since immediate action is needed to 

provide for the safety of life and 

property on navigable waters. 

Additionally, delaying the effective date 

would be contrary to the public interest 

since immediate action is needed to 

ensure the safety of the event 

participants, patrol vessels, spectator 

craft and other vessels transiting the 

event area. The potential dangers posed 

by drag boat racing, operating in speeds 

excess of 150 miles per hour, make 

special local regulations necessary. 

However, the Coast Guard will provide 

advance notifications to users of the 

effected waterways via marine 

information broadcasts, local notice to 

mariners, commercial radio stations and 

area newspapers. In addition, 

publishing an NPRM is unnecessary 

because this event is an annual event 

which mariners should be aware of 

taking place, as it has been published in 

the Federal Register since 2009. The 

Coast Guard has never received any 

comments regarding this event. 

Under 5 U.S.C. 553(d)(3), the Coast 

Guard finds that good cause exists for 

making this rule effective less than 30 

days after publication in the Federal 

Register. Delaying the effective date 

would be contrary to the public interest 

since immediate action is needed to 

ensure the safety of the event 

participants, patrol vessels, spectator 

craft and other vessels transiting the 

event area. The potential dangers posed 

by drag boat racing, operating in speeds 

excess of 150 miles per hour, make 

special local regulations necessary. 

However, the Coast Guard will provide 

advance notifications to users of the 

effected waterways via marine 

information broadcasts, local notice to 

mariners, commercial radio stations and 

area newspapers. In addition, 

publishing an NPRM is unnecessary 

because this event is an annual event 

which mariners should be aware of 

taking place, as it has been published in 

the Federal Register since 2009. The 

Coast Guard has never received any 

comments regarding this event. 

Background and Purpose 

The Mattaponi Volunteer Rescue 

Squad will be sponsoring a series of 

power boat racing events titled the 

‘‘Mattaponi Madness Drag Boat Event.’’ 

The power boat races will be held on 

the following date: August 27, 2011, and 

in the case of inclement weather, the 

event will be rescheduled to August 28, 

2011. The races will be held on the 

Mattaponi River immediately adjacent 

to the Rainbow Acres Campground in 

King and Queen County, Virginia. The 

power boat races will consist of 

approximately 45 vessels conducting 

high speed straight line runs along the 

river and parallel to the shoreline. A 

fleet of spectator vessels is expected to 

gather near the event site to view the 

competition. To provide for the safety of 

participants, spectators and other 

transiting vessels, the Coast Guard will 

temporarily restrict vessel traffic in the 

event area during the power boat races. 

During this enforcement period, 

vessels may not enter the regulated area 

unless they receive permission from the 

Coast Guard Patrol Commander. 

Discussion of Rule 

The Coast Guard is establishing 

special local regulations on specified 

waters of the Mattaponi River, in the 

vicinity of Wakema, Virginia. The 

regulated area includes all waters of 

Mattaponi River immediately adjacent 

to Rainbow Acres Campground in King 

and Queen County, Virginia. The 

regulated area includes a section of the 

Mattaponi River approximately threefourths of a mile long and bounded in 

width by each shoreline, bounded to the 

east by a line that runs parallel along 

longitude 076°52′43′′ W, near the mouth 

of Mitchell Hill Creek, and bounded to 

the west by a line that runs parallel 

along longitude 076°53′41′′ W just north 

of Wakema, Virginia. The effect of this 

regulation would be to restrict general 

navigation in the regulated area during 

the drag boat races. This special local 

regulation will be enforced from 11 a.m. 

to 6 p.m. on August 27, 2011; and in the 

case of inclement weather, this special 

local regulation will be enforced from 

11 a.m. to 6 p.m. on August 28, 2011. 

Except for persons or vessels authorized 

by the Coast Guard Patrol Commander, 

no person or vessel may enter or remain 

in the regulated area. Non-participating 

vessels will be allowed to transit the 

regulated area between races, when the 

Coast Guard Patrol Commander 

determines it is safe to do so. This 

regulation is needed to control vessel 

traffic during the event to enhance the 

safety of participants, spectators and 

transiting vessels. 

In addition to notice in the Federal 

Register, the maritime community will 

be provided extensive advance 

notification via the Local Notice to 

Mariners, and marine information 

broadcasts so mariners can adjust their 

plans accordingly. 

Regulatory Analyses 

We developed this rule after 

considering numerous statutes and 

executive orders related to rulemaking. 

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Federal Register / Vol. 76, No. 162 / Monday, August 22, 2011 / Rules and Regulations 52265 

Below we summarize our analyses 

based on 13 of these statutes or 

executive orders. 

Regulatory Planning and Review 

This rule is not a significant 

regulatory action under section 3(f) of 

Executive Order 12866, Regulatory 

Planning and Review, and does not 

require an assessment of potential costs 

and benefits under section 6(a)(3) of that 

Order. The Office of Management and 

Budget has not reviewed it under that 

Order. Although this rule prevents 

traffic from transiting a portion of 

certain waterways during specified 

events, the effect of this regulation will 

not be significant due to the limited 

duration that the regulated area will be 

in effect and the extensive advance 

notifications that will be made to the 

maritime community via marine 

information broadcasts, local radio 

stations and area newspapers so 

mariners can adjust their plans. 

Small Entities 

Under the Regulatory Flexibility Act 

(5 U.S.C. 601–612), we have considered 

whether this rule would have a 

significant economic impact on a 

substantial number of small entities. 

The term ‘‘small entities’’ comprises 

small businesses, not-for-profit 

organizations that are independently 

owned and operated and are not 

dominant in their fields, and 

governmental jurisdictions with 

populations of less than 50,000. 

The Coast Guard certifies under 5 

U.S.C. 605(b) that this rule will not have 

a significant economic impact on a 

substantial number of small entities. 

The rule would affect the following 

entities, some of which might be small 

entities: the owners or operators of 

vessels intending to transit or anchor in 

this section of Mattaponi River during 

the event from 11 a.m. to 6 p.m. on 

August 27 or from 11 a.m. to 6 p.m. on 

August 28, 2011. 

Although this regulation prevents 

traffic from transiting a portion of 

Mattaponi River during the event, this 

rule would not have a significant 

economic impact on a substantial 

number of small entities for the 

following reasons. This rule would be in 

effect for only a limited period. Vessel 

traffic will be able to transit the 

regulated area between heats if the Coast 

Guard Patrol Commander deems it is 

safe to do so. Before the enforcement 

period, the Coast Guard will issue 

maritime advisories so mariners can 

adjust their plans accordingly. 

If you think that your business, 

organization, or governmental 

jurisdiction qualifies as a small entity 

and that this rule would have a 

significant economic impact on it, 

please submit a comment (see 

ADDRESSES) explaining why you think it 

qualifies and how and to what degree 

this rule would economically affect it. 

Assistance for Small Entities 

Under section 213(a) of the Small 

Business Regulatory Enforcement 

Fairness Act of 1996 (Pub. L. 104–121), 

we offer to assist small entities in 

understanding the rule so that they can 

better evaluate its effects on them and 

participate in the rulemaking process. 

Small businesses may send comments 

on the actions of Federal employees 

who enforce, or otherwise determine 

compliance with, Federal regulations to 

the Small Business and Agriculture 

Regulatory Enforcement Ombudsman 

and the Regional Small Business 

Regulatory Fairness Boards. The 

Ombudsman evaluates these actions 

annually and rates each agency’s 

responsiveness to small business. If you 

wish to comment on actions by 

employees of the Coast Guard, call 1– 

888–REG–FAIR (1–888–734–3247). The 

Coast Guard will not retaliate against 

small entities that question or complain 

about this rule or any policy or action 

of the Coast Guard. 

Collection of Information 

This rule calls for no new collection 

of information under the Paperwork 

Reduction Act of 1995 (44 U.S.C. 3501– 

3520). 

Federalism 

A rule has implications for federalism 

under Executive Order 13132, 

Federalism, if it has a substantial direct 

effect on State or local governments and 

would either preempt State law or 

impose a substantial direct cost of 

compliance on them. We have analyzed 

this rule under that Order and have 

determined that it does not have 

implications for federalism. 

Unfunded Mandates Reform Act 

The Unfunded Mandates Reform Act 

of 1995 (2 U.S.C. 1531–1538) requires 

Federal agencies to assess the effects of 

their discretionary regulatory actions. In 

particular, the Act addresses actions 

that may result in the expenditure by a 

State, local, or Tribal government, in the 

aggregate, or by the private sector of 

$100,000,000 (adjusted for inflation) or 

more in any one year. Though this rule 

will not result in such an expenditure, 

we do discuss the effects of this rule 

elsewhere in this preamble. 

Taking of Private Property 

This rule will not affect a taking of 

private property or otherwise have 

taking implications under Executive 

Order 12630, Governmental Actions and 

Interference with Constitutionally 

Protected Property Rights. 

Civil Justice Reform 

This rule meets applicable standards 

in sections 3(a) and 3(b)(2) of Executive 

Order 12988, Civil Justice Reform, to 

minimize litigation, eliminate 

ambiguity, and reduce burden. 

Protection of Children 

We have analyzed this rule under 

Executive Order 13045, Protection of 

Children from Environmental Health 

Risks and Safety Risks. This rule is not 

an economically significant rule and 

does not create an environmental risk to 

health or risk to safety that may 

disproportionately affect children. 

Indian Tribal Governments 

This rule does not have Tribal 

implications under Executive Order 

13175, Consultation and Coordination 

with Indian Tribal Governments, 

because it does not have a substantial 

direct effect on one or more Indian 

Tribes, on the relationship between the 

Federal Government and Indian Tribes, 

or on the distribution of power and 

responsibilities between the Federal 

Government and Indian Tribes. 

Energy Effects 

We have analyzed this rule under 

Executive Order 13211, Actions 

Concerning Regulations That 

Significantly Affect Energy Supply, 

Distribution, or Use. We have 

determined that it is not a ‘‘significant 

energy action’’ under that order because 

it is not a ‘‘significant regulatory action’’ 

under Executive Order 12866 and is not 

likely to have a significant adverse effect 

on the supply, distribution, or use of 

energy. The Administrator of the Office 

of Information and Regulatory Affairs 

has not designated it as a significant 

energy action. Therefore, it does not 

require a Statement of Energy Effects 

under Executive Order 13211. 

Technical Standards 

The National Technology Transfer 

and Advancement Act (NTTAA) (15 

U.S.C. 272 note) directs agencies to use 

voluntary consensus standards in their 

regulatory activities unless the agency 

provides Congress, through the Office of 

Management and Budget, with an 

explanation of why using these 

standards would be inconsistent with 

applicable law or otherwise impractical. 

Voluntary consensus standards are 

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52266 Federal Register / Vol. 76, No. 162 / Monday, August 22, 2011 / Rules and Regulations 

technical standards (e.g., specifications 

of materials, performance, design, or 

operation; test methods; sampling 

procedures; and related management 

systems practices) that are developed or 

adopted by voluntary consensus 

standards bodies. 

This rule does not use technical 

standards. Therefore, we did not 

consider the use of voluntary consensus 

standards. 

Environment 

We have analyzed this rule under 

Department of Homeland Security 

Management Directive 023–01 and 

Commandant Instruction M16475.lD, 

which guide the Coast Guard in 

complying with the National 

Environmental Policy Act of 1969 

(NEPA)(42 U.S.C. 4321–4370f), and 

have concluded this action is one of a 

category of actions which do not 

individually or cumulatively have a 

significant effect on the human 

environment. This rule is categorically 

excluded, under figure 2–1, paragraph 

(34)(h), of the Instruction. This rule 

involves implementation of regulations 

within 33 CFR part 100 that apply to 

organized marine events on the 

navigable waters of the United States 

that may have potential for negative 

impact on the safety or other interest of 

waterway users and shore side activities 

in the event area. The category of water 

activities includes but is not limited to 

sail boat regattas, boat parades, power 

boat racing, swimming events, crew 

racing, and sail board racing. Under 

figure 2–1, paragraph (34)(h), of the 

Instruction, an environmental analysis 

checklist and a categorical exclusion 

determination will be available in the 

docket where indicated under 

ADDRESSES. 

List of Subjects in 33 CFR Part 100 

Marine safety, Navigation (water), 

Reporting and recordkeeping 

requirements, Waterways. 

For the reasons discussed in the 

preamble, the Coast Guard amends 33 

CFR part 100 as follows: 

PART 100—SAFETY OF LIFE ON 

NAVIGABLE WATERS 

■ 1. The authority citation for part 100 

continues to read as follows: 

Authority: 33 U.S.C. 1233. 

Add temporary § 100.35T05–XXXX to 

read as follows: 

§ 100.35T05–XXXX Special Local 

Regulation; Mattaponi Madness Drag Boat 

Race, Mattaponi River, Wakema, Virginia 

(a) Regulated Area. The regulated area 

includes all waters of Mattaponi River 

immediately adjacent to Rainbow Acres 

Campground in King and Queen 

County, Virginia. The regulated area 

includes a section of the Mattaponi 

River approximately three-fourths of a 

mile long and bounded in width by each 

shoreline, bounded to the east by a line 

that runs parallel along longitude 

076°52′43′′ W, near the mouth of 

Mitchell Hill Creek, and bounded to the 

west by a line that runs parallel along 

longitude 076°53′41′′ W just north of 

Wakema, Virginia. All coordinates 

reference Datum NAD 1983. 

(b) Definitions. (1) Coast Guard Patrol 

Commander means a commissioned, 

warrant or petty officer of the Coast 

Guard who has been designated by the 

Commander, Coast Guard Sector 

Hampton Roads. 

(2) Official Patrol means any vessel 

assigned or approved by Commander, 

Coast Guard Sector Hampton Roads 

with a commissioned, warrant or petty 

officer on board and displaying a Coast 

Guard ensign. 

(c) Special Local Regulations. (1) 

Except for persons or vessels authorized 

by the Coast Guard Patrol Commander, 

no person or vessel may enter or remain 

in the regulated area. 

(2) The operator of any vessel in the 

regulated area shall: 

(i) Stop the vessel immediately when 

directed to do so by an Official Patrol. 

(ii) Proceed as directed by any official 

patrol. 

(d) Enforcement Period: This 

regulation will be enforced from 11 a.m. 

to 6 p.m. on August 27, 2011. In the case 

of inclement weather, this regulation 

will be enforced from 11 a.m. to 6 p.m. 

on August 28, 2011. 

Dated: August 2, 2011. 

Mark S. Ogle, 

Captain, U.S. Coast Guard, Captain of the 

Port Hampton Roads. 

[FR Doc. 2011–21327 Filed 8–19–11; 8:45 am] 

BILLING CODE 9110–04–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 165 

[Docket No. USCG–2011–0754] 

RIN 1625–AA00 

Safety Zone; Coast Guard Exercise, 

Detroit River, Ambassador Bridge to 

the Western Tip of Belle Isle 

AGENCY: Coast Guard, DHS. 

ACTION: Temporary final rule. 

SUMMARY: The Coast Guard is 

establishing a temporary safety zone in 

the Captain of the Port Detroit Zone on 

the Detroit River, from the Ambassador 

Bridge to the western tip of Belle Isle. 

This safety zone is intended to restrict 

vessels from portions of the Detroit 

River during the Coast Guard Exercise. 

This safety zone is necessary to protect 

the public from the hazards associated 

with this Coast Guard exercise. 

DATES: This rule is effective and will be 

enforced from 8 a.m. to 3 p.m. on 

August 23, 2011. 

ADDRESSES: Documents indicated in this 

preamble as being available in the 

docket are part of docket USCG–2011– 

0754 and are available online by going 

to http://www.regulations.gov, inserting 

USCG–2011–0754 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 temporary 

rule, call or e-mail LT Adrian 

Palomeque, Prevention Department, 

Sector Detroit, Coast Guard; telephone 

(313)568–9508, e-mail Adrian.F. 

Palomeque@uscg.mil. If you have 

questions on viewing the docket, call 

Renee V. Wright, Program Manager, 

Docket Operations, telephone 202–366– 

9826. 

SUPPLEMENTARY INFORMATION: 

Regulatory Information 

The Coast Guard is issuing this 

temporary final rule without prior 

notice and opportunity to comment 

pursuant to authority under section 4(a) 

of the Administrative Procedure Act 

(APA) (5 U.S.C. 553(b)). This provision 

authorizes an agency to issue a rule 

without prior notice and opportunity to 

comment when the agency for good 

cause finds that those procedures are 

‘‘impracticable, unnecessary, or contrary 

to the public interest.’’ Under 5 U.S.C. 

553(b)(B), the Coast Guard finds that 

good cause exists for not publishing a 

notice of proposed rulemaking (NPRM) 

with respect to this rule because doing 

so would be impracticable and contrary 

to the public interest. Notice was not 

received in sufficient time for the Coast 

Guard to solicit public comments before 

the start of the event. Thus, waiting for 

a notice and comment period to run 

would be impracticable and contrary to 

the public interest because it would 

inhibit the Coast Guard’s ability to 

protect the public from the hazards 

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