Federal Register / Vol. 83, No. 150 / Friday, August 3, 2018 / Rules and Regulations 38029 

TABLE 1 TO PARAGRAPH (a)(1)—Continued 

Form or form series Name of form 

Form 1099 series (except forms reporting nonemployee 

compensation).

Form 5498 series.

(2) Non-automatic extension of time 

to file. One additional 30-day extension 

of time to file an information return on 

a form listed in paragraph (a)(1) of this 

section may be allowed if the filer or 

transmitter submits a request for the 

additional extension of time to file 

before the expiration of the automatic 

30-day extension of time to file. No 

extension of time to file will be granted 

under this paragraph (a)(2) unless the 

filer or transmitter has first obtained an 

automatic extension of time to file 

under paragraph (a)(1) of this section. 

To request the additional 30-day 

extension of time to file, the filer or 

transmitter must satisfy the 

requirements of paragraph (c)(2) of this 

section. No additional extension of time 

to file will be allowed for an 

information return on a form listed in 

paragraph (a)(1) of this section under 

§ 1.6081–1 beyond the extensions of 

time to file provided by paragraph (a)(1) 

of this section and this paragraph (a)(2). 

(b) The Form W–2 series (except Form 

W–2G) or forms reporting nonemployee 

compensation. Except as provided in 

paragraph (f) of this section, the filer or 

transmitter of an information return on 

the Form W–2 series (except Form W– 

2G) or a form reporting nonemployee 

compensation may only request one 

non-automatic 30-day extension of time 

to file the information return beyond the 

due date for filing it. To make such a 

request, the filer or transmitter must 

submit an application for an extension 

of time to file in accordance with 

paragraph (c)(2) of this section. No 

additional extension of time to file will 

be allowed for an information return on 

a form listed in this paragraph (b) under 

§ 1.6081–1 beyond the 30-day extension 

of time to file provided by this 

paragraph (b). 

(c) Requirements—(1) Automatic 

extension of time to file. To satisfy this 

paragraph (c)(1), an application must— 

(i) Be submitted on Form 8809, 

‘‘Request for Extension of Time to File 

Information Returns,’’ or in any other 

manner as may be prescribed by the 

Commissioner; and 

(ii) Be filed with the Internal Revenue 

Service office designated in the 

application’s instructions on or before 

the due date for filing the information 

return. 

(2) Non-automatic extension of time 

to file. To satisfy this paragraph (c)(2), 

a filer or transmitter must— 

(i) Submit a complete application on 

Form 8809, or in any other manner 

prescribed by the Commissioner, 

indicating that at least one of the criteria 

set forth in the forms, instructions, or 

other guidance for granting an extension 

applies; 

(ii) File the application with the 

Internal Revenue Service in accordance 

with forms, instructions, or other 

appropriate guidance on or before the 

due date for filing the information 

return (for purposes of paragraph (a)(2) 

of this section, determined with regard 

to the extension of time to file under 

paragraph (a)(1) of this section); and 

(iii) Sign the application under 

penalties of perjury. 

(d) Penalties. See sections 6652, 6693, 

and 6721 through 6724 of the Code for 

failure to comply with information 

reporting requirements on information 

returns described in this section. 

(e) No effect on time to furnish 

statements. An extension of time to file 

an information return under this section 

does not extend the time for furnishing 

a statement to the person with respect 

to whom the information is required to 

be reported. 

(f) Form W–2 filed on expedited basis. 

This section does not apply to an 

information return on a form in the W– 

2 series if the procedures authorized in 

Rev. Proc. 96–57 (1996–2 CB 389) (or a 

successor revenue procedure) allow an 

automatic extension of time to file the 

information return. See 

§ 601.601(d)(2)(ii)(b) of this chapter. 

(g) Applicability date. This section 

applies to requests for extensions of 

time to file information returns required 

to be filed after December 31, 2018. 

Section 1.6081–8T (as contained in 26 

CFR part 1, revised April 1, 2018) 

applies to extensions of time to file 

information returns required to be filed 

before January 1, 2019. 

§ 1.6081–8T [Removed] 

■ Par. 3. Section 1.6081–8T is removed. 

Kirsten Wielobob, 

Deputy Commissioner for Services and 

Enforcement. 

Approved: July 13, 2018. 

David J. Kautter, 

Assistant Secretary of the Treasury (Tax 

Policy). 

[FR Doc. 2018–16717 Filed 8–1–18; 4:15 pm] 

BILLING CODE 4830–01–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 165 

[Docket Number USCG–2018–0027] 

RIN 1625–AA11 

Regulated Navigation Area; Lake 

Washington, Seattle, WA 

AGENCY: Coast Guard, DHS. 

ACTION: Temporary final rule. 

SUMMARY: The Coast Guard is 

establishing a temporary regulated 

navigation area for certain navigable 

waters of Lake Washington. The 

regulated navigation area is intended to 

protect personnel and vessels moored in 

the vicinity and other vessel traffic from 

potential hazards created by vessel 

wake. Vessels transiting this area will be 

restricted to speeds that create a 

minimum wake. 

DATES: This rule is effective from 8 p.m. 

on August 3, 2018, through 11:59 p.m. 

on August 5, 2018. This rule will be 

enforced from 8 p.m. to 8 a.m. daily 

from August 3, 2018, through August 4, 

2018 and from 8 p.m. to 11:59 p.m. on 

August 5, 2018. 

ADDRESSES: To view documents 

mentioned in this preamble as being 

available in the docket, go to http://

www.regulations.gov, type USCG–2018– 

0027 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 on this rule, call or 

email Petty Officer Zachary Spence, 


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38030 Federal Register / Vol. 83, No. 150 / Friday, August 3, 2018 / Rules and Regulations 

Sector Puget Sound Waterways 

Management, Coast Guard; telephone 

206–217–6051, 

SectorPugetSoundWWM@uscg.mil. 

SUPPLEMENTARY INFORMATION: 

I. Table of Abbreviations 

CFR Code of Federal Regulations 

DHS Department of Homeland Security 

FR Federal Register 

NPRM Notice of proposed rulemaking 

§ Section 

U.S.C. United States Code 

II. Background Information and 

Regulatory History 

The Coast Guard is issuing this 

temporary 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 

extraordinary amount of vessel traffic 

occurring after Seafair marine events 

and wake hazards posed to persons and 

vessels moored to the log booms and 

other vessel traffic in the regulated 

navigation area. Wakes created by 

vessels transiting in the vicinity of the 

vessels moored to the log boom pose a 

safety concern to personnel aboard 

those vessels and damage to property. 

Prompt action is needed to restrict 

vessel movement prior to and after 

Seafair events. It is impracticable to 

publish an NPRM because we must 

establish this regulated navigation area 

by August 3, 2018. 

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 of 

this rule would be impracticable 

because prompt action is needed to 

respond to the potential safety hazards 

associated with excessive vessel wake 

and the hazards posed to personnel and 

vessels moored in the vicinity, 

particularly those moored to the log 

booms on Lake Washington as well as 

other vessel traffic in the area. 

III. Legal Authority and Need for Rule 

On July 25, 2018, numerous local 

entities notified the Coast Guard of 

potential hazardous conditions 

associated with increased vessel and 

swimmer congestion before and after 

Seafair, which may make routine 

navigation unsafe for persons and 

vessels. The Coast Guard is issuing this 

rule under authority in 33 U.S.C. 1231. 

The District Commander has 

determined that potential hazards 

associated with excessive vessel wake 

from August 3, 2018, through August 5, 

2018, will be a safety concern for 

anyone south of the Interstate 90 Bridge 

and north of Bailey Peninsula due to 

extraordinary amount of vessel traffic 

occurring after Seafair marine events. 

Wake hazards caused by this anticipated 

increase in marine traffic will pose 

significant risk to persons and vessels 

moored to the log booms and other 

vessel traffic in the area. This rule is 

needed to protect persons and vessels in 

the navigable waters within the 

regulated navigation area from excessive 

vessel wake occurring prior to and after 

Seafair Events. 

IV. Discussion of the Rule 

This rule establishes a regulated 

navigation area from 8 p.m. to 8 a.m. 

daily from August 3, 2018, through 

August 4, 2018 and from 8 p.m. to 11:59 

p.m. on August 5, 2018. The regulated 

navigation area will cover all navigable 

waters south of the Interstate 90 floating 

bridge and north of a line between the 

Bailey peninsula and Mercer Island. The 

duration of the regulated navigation area 

is intended to protect personnel and 

vessels in these navigable waters from 

excessive wake associated with vessel 

traffic before and after Seafair events. 

Vessels transiting the area will be 

required to create minimum wake at 

speeds less than 7 miles per hour. 

Enforcement periods for this rule will 

occur daily prior to and immediately 

following Seafair Unlimited Hydroplane 

Race activities. 

On June 25, 2018 (83 FR 29438), we 

published a related notice of 

enforcement of regulation for 33 CFR 

100.1301, Seattle Seafair unlimited 

hydroplane race. That regulation will be 

enforced from 8 a.m. on July 31, 2018, 

through 8 p.m. on August 6, 2018. 

V. Regulatory Analyses 

We developed this rule after 

considering numerous statutes and 

Executive orders related to rulemaking. 

Below we summarize our analyses 

based on a number of these statutes and 

Executive orders. 

A. Regulatory Planning and Review 

Executive Orders 12866 and 13563 

direct agencies to assess the costs and 

benefits of available regulatory 

alternatives and, if regulation is 

necessary, to select regulatory 

approaches that maximize net benefits. 

Executive Order 13771 directs agencies 

to control regulatory costs through a 

budgeting process. This rule has not 

been designated a ‘‘significant 

regulatory action,’’ under Executive 

Order 12866. Accordingly, this rule has 

not been reviewed by the Office of 

Management and Budget (OMB), and 

pursuant to OMB guidance it is exempt 

from the requirements of Executive 

Order 13771. 

This regulatory action determination 

is based on the size, location, duration 

and time-of-day of the regulated 

navigation area. Vessel traffic will be 

able to transit through the regulated 

navigation area, only impacting a small 

designated area of Lake Washington for 

less than three days. Moreover, the 

Coast Guard would issue a Broadcast 

Notice to Mariners via VHF–FM marine 

channel 16 about the regulated 

navigation area. 

B. Impact on Small Entities 

The Regulatory Flexibility Act of 

1980, 5 U.S.C. 601–612, as amended, 

requires Federal agencies to consider 

the potential impact of regulations on 

small entities during rulemaking. 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. 

While some owners or operators of 

vessels intending to transit the regulated 

navigation area may be small entities, 

for the reasons stated in section V.A 

above, this rule will not have a 

significant economic impact on any 

vessel owner or operator. 

Under section 213(a) of the Small 

Business Regulatory Enforcement 

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

we want to assist small entities in 

understanding this rule. If the rule 

would affect your small business, 

organization, or governmental 

jurisdiction and you have questions 

concerning its provisions or options for 

compliance, please contact the person 

listed in the FOR FURTHER INFORMATION

CONTACT section. 

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 


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Federal Register / Vol. 83, No. 150 / Friday, August 3, 2018 / Rules and Regulations 38031 

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. 

C. Collection of Information 

This rule will not call for a new 

collection of information under the 

Paperwork Reduction Act of 1995 (44 

U.S.C. 3501–3520). 

D. Federalism and Indian Tribal 

Governments 

A rule has implications for federalism 

under Executive Order 13132, 

Federalism, if it has a substantial direct 

effect on the States, on the relationship 

between the national government and 

the States, or on the distribution of 

power and responsibilities among the 

various levels of government. We have 

analyzed this rule under that Order and 

have determined that it is consistent 

with the fundamental federalism 

principles and preemption requirements 

described in Executive Order 13132. 

Also, 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. If you 

believe this rule has implications for 

federalism or Indian tribes, please 

contact the person listed in the FOR

FURTHER INFORMATION CONTACT section 

above. 

E. 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. 

F. Environment 

We have analyzed this rule under 

Department of Homeland Security 

Directive 023–01 and Commandant 

Instruction M16475.1D, which guide the 

Coast Guard in complying with the 

National Environmental Policy Act of 

1969 (42 U.S.C. 4321–4370f), and have 

determined that this action is one of a 

category of actions that do not 

individually or cumulatively have a 

significant effect on the human 

environment. This rule involves a 

regulated navigation area lasting less 

than 3 days that will restrict vessel 

speed between the I–90 floating bridge 

and a line drawn perpendicular from 

Bailey Peninsula to Mercer Island. It is 

categorically excluded from further 

review under L60(a) of Appendix A, 

Table 1 of DHS Instruction Manual 023– 

01–001–01, Rev. 01. A Record of 

Environmental Consideration 

supporting this determination is 

available in the docket where indicated 

under ADDRESSES. 

List of Subjects in 33 CFR Part 165 

Harbors, Marine safety, Navigation 

(water), Reporting and recordkeeping 

requirements, Security measures, 

Waterways. 

For the reasons discussed in the 

preamble, the Coast Guard amends 33 

CFR part 165 as follows: 

PART 165—REGULATED NAVIGATION 

AREAS AND LIMITED ACCESS AREAS 

■ 1. The authority citation for part 165 

continues to read as follows: 

Authority: 33 U.S.C. 1231; 50 U.S.C. 191; 

33 CFR 1.05–1, 6.04–1, 6.04–6, and 160.5; 

Department of Homeland Security Delegation 

No. 0170.1. 

■ 2. Add § 165.T13–0027 to read as 

follows: 

§ 165.T13–0027 Regulated Navigation 

Area; Lake Washington; Seattle, WA. 

(a) Location. The following area is a 

regulated navigation area: The waters of 

Lake Washington bounded by the 

Interstate 90 (Mercer Island/Lacey V. 

Murrow) Bridge, the western shore of 

Lake Washington, and the east/west line 

drawn tangent to Bailey Peninsula and 

along the shoreline of Mercer Island. 

(b) Definitions. As used in this 

section, designated representative 

means a Coast Guard Patrol 

Commander, including a Coast Guard 

coxswain, petty officer, or other officer 

operating a Coast Guard vessel and a 

Federal, State, and local officer 

designated by or assisting the Captain of 

the Port Puget Sound (COTP) in the 

enforcement of the regulated navigation 

zone. 

(c) Regulations. All vessels and 

persons transiting this regulated 

navigation area shall proceed at a speed 

which creates minimum wake, 7 miles 

per hour or less. 

(d) Enforcement periods. This section 

will be enforced from 8 p.m. to 8 a.m. 

daily from August 3, 2018, through 

August 4, 2018 and from 8 p.m. to 11:59 

p.m. on August 5, 2018. 

Dated: July 31, 2018. 

D.G. Throop, 

RADM, U.S. Coast Guard, Commander, 

Thirteenth Coast Guard District. 

[FR Doc. 2018–16683 Filed 8–2–18; 8:45 am] 

BILLING CODE 9110–04–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 165 

[Docket Number USCG–2018–0614] 

RIN 1625–AA00 

Safety Zone; Fireworks Display, Shark 

River, Neptune, NJ 

AGENCY: Coast Guard, DHS. 

ACTION: Temporary final rule. 

SUMMARY: The Coast Guard is 

establishing a temporary safety zone on 

the waters of Shark River off Neptune, 

NJ, from 8:30 p.m. through 9:30 p.m. on 

August 4, 2018, during the Neptune 

National Night Out Fireworks Display. 

The safety zone is necessary to ensure 

the safety of participant vessels, 

spectators, and the boating public 

during the event. This regulation 

prohibits persons and non-participant 

vessels from entering, transiting 

through, anchoring in, or remaining 

within the safety zone unless authorized 

by the Captain of the Port (COTP) 

Delaware Bay or a designated 

representative. 

DATES: This rule is effective from 8:30 

p.m. through 9:30 p.m. on August 4, 

2018. 

ADDRESSES: To view documents 

mentioned in this preamble as being 

available in the docket, go to http://

www.regulations.gov, type USCG–2018– 

0614 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 on this rule, call or 

email MST1 Edmund Ofalt, U.S. Coast 

Guard, Sector Delaware Bay, Waterways 

Management Division; telephone (215) 

271–4814, email Edmund.J.Ofalt@

uscg.mil. 

SUPPLEMENTARY INFORMATION: 

I. Table of Abbreviations 

CFRFR Code of Federal Regulations 

DHSFR Department of Homeland Security 

FR Federal Register 


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