Federal Register / Vol. 77, No. 35 / Wednesday, February 22, 2012 / Rules and Regulations 10371 

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. 

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, 

Penalties, Reporting and recordkeeping 

requirements. 

Amendments to the Regulations 

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 

rewards and awards paid after February 

22, 2012. 

Steven T. Miller, 

Deputy Commissioner for Services and 

Enforcement. 

Approved: February 14, 2012. 

Emily S. McMahon, 

(Acting) Assistant Secretary of the Treasury 

(Tax Policy). 

[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 

AGENCY: Coast Guard, DHS. 

ACTION: Notice of temporary deviation 

from regulations. 

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-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. 


wreier-aviles on DSK5TPTVN1PROD with RULES
10372 Federal Register / Vol. 77, No. 35 / Wednesday, February 22, 2012 / Rules and Regulations 

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 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 117 

[Docket No. USCG–2012–0049] 

Drawbridge Operation Regulation; 

Sacramento River, Sacramento, CA 

AGENCY: Coast Guard, DHS. 

ACTION: Notice of temporary deviation 

from regulations. 

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 

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 

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 

AGENCY: Coast Guard, DHS. 

ACTION: Notice of temporary deviation 

from regulations. 

SUMMARY: 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, 


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