1086 Federal Register / Vol. 63, No. 5 / Thursday, January 8, 1998 / Proposed Rules

TABLE 2.—REFERENCE AMOUNTS CUSTOMARILY CONSUMED PER EATING OCCASION: GENERAL FOOD SUPPLY1, 2, 3, 4

Product category Reference amount Label statement5

* * * * * * *

Sugars and Sweets:

* * * * * * *

Hard candies, others; after-dinner mints,

caramels, fondants (e.g., plain mints,

candy corn), liquid and powdered candies

15 mL for liquid candies; 15 g for all others ll piece(s) (ll g) for large pieces; ll

tbsp(s) (ll g) for small pieces; ll

straw(s) (ll g) for powdered candies;

ll wax bottle(s) (ll mL) for liquid

candies; 1/2 oz (14 g/ visual unit of measure) for bulk products

Chocolate-covered fondants (e.g., chocolatecovered creams, chocolate-covered

mints), taffy, and plain toffee

30 g ll piece(s) (ll g); 1 oz (28 g/ visual unit

of measure) for bulk products

All other candies (e.g., candy bars, chocolate candies, fudge, licorice, gumdrops,

nut or raisin candies)

40 g ll piece(s) (ll g); 1 1/2 oz (42 g/ visual

unit of measure) for bulk products

* * * * * * *

1These values represent the amount (edible portion) of food customarily consumed per eating occasion and were primarily derived from the

1977–1978 and the 1987–1988 Nationwide Food Consumption Surveys conducted by the U.S. Department of Agriculture. 2 Unless otherwise noted in the Reference Amount column, the reference amounts are for the ready-to-serve or almost ready-to-serve form of

the product (i.e, heat and serve, brown and serve). If not listed separately, the reference amount for the unprepared form (e.g., dry mixes; concentrates; dough; batter; fresh and frozen pasta) is the amount required to make the reference amount of the prepared form. Prepared means

prepared for consumption (e.g., cooked). 3 Manufactures are required to convert the reference amount to the label serving size in a household measure most appropriate to their specific product using the procedures in 21 CFR 101.9(b). 4 Copies of the list of products for each product category are available from the Office of Food Labeling (HFS–150), Center for Food Safety

and Applied Nutrition, Food and Drug Administration, 200 C St. SW., Washington, DC 20204. 5The label statements are meant to provide guidance to manufacturers on the presentation of serving size information on the label, but they

are not required. The term ‘‘piece’’ is used as a generic description of a discrete unit. Manufacturers should use the description of a unit that is

most appropriate for the specific product (e.g., sandwich for sandwiches, cookie for cookies, and bar for ice cream bars). The guidance provided

is for the label statement of products in ready-to-serve or almost ready-to-serve form. The guidance does not apply to the products which require

further preparation for consumption (e.g., dry mixes, concentrates) unless specifically stated in the product category, reference amount, or label

statement column that it is for these forms of the product. For products that require further preparation, manufacturers must determine the label

statement following the rules in § 101.9(b) using the reference amount determined according to § 101.12(c).

* * * * *

Dated: December 31, 1997.

William K. Hubbard,

Associate Commissioner for Policy

Coordination.

[FR Doc. 98–375 Filed 1–7–98; 8:45 am]

BILLING CODE 4160–01–F

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[REG–209276–87]

RIN 1545–AV32

Abatement of Interest

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Notice of proposed rulemaking.

SUMMARY: This document contains

proposed regulations relating to the

abatement of interest attributable to

unreasonable errors or delays by an

officer or employee of the IRS in

performing a ministerial or managerial

act. The proposed regulations reflect

changes to the law made by the Tax

Reform Act of 1986 and the Taxpayer

Bill of Rights 2. The proposed

regulations affect both taxpayers

requesting abatement of certain interest

and IRS personnel responsible for

administering the abatement provisions.

DATES: Written comments and requests

for a hearing must be received by April

8, 1998.

ADDRESSES: Send submissions to:

CC:DOM:CORP:R (REG–209276–87),

room 5226, Internal Revenue Service,

POB 7604, Ben Franklin Station,

Washington, DC 20044. Submissions

may be hand delivered between the

hours of 8 a.m. and 5 p.m. to:

CC:DOM:CORP:R (REG–209276–87),

Courier’s Desk, Internal Revenue

Service, 1111 Constitution Avenue NW,

Washington DC. Alternatively,

taxpayers may submit comments

electronically via the INTERNET by

selecting the ‘‘Tax Regs’’ option on the

IRS Home Page, or by submitting

comments directly to the IRS Internet

site at http://www.irs.ustreas.gov/prod/

taxlregs/comments.html.

FOR FURTHER INFORMATION CONTACT:

Concerning the regulations, David

Auclair, (202) 622–4910 (not a toll-free

number). Concerning submissions,

Michael Slaughter, (202) 622–7190 (not

a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

This document contains proposed

amendments to the Procedure and

Administration Regulations (26 CFR

Part 301) relating to the abatement of

interest attributable to unreasonable

errors or delays by an officer or

employee of the IRS under section

6404(e)(1) of the Internal Revenue Code.

Section 6404(e)(1) was enacted by

section 1563(a) of the Tax Reform Act of

1986 (Pub. L. 99–514, 100 Stat. 2762

(1986)) (1986 Act) and amended by

section 301 of the Taxpayer Bill of

Rights 2 (Pub. L. 104–168, 110 Stat.

1452 (1996)) (TBOR2).

As enacted by the 1986 Act, section

6404(e)(l) provided that the IRS may

abate interest attributable to any error or

delay by an officer or employee of the

IRS (acting in an official capacity) in

performing a ministerial act. The

legislative history accompanying the

Act provided,

The committee intends that the term

‘‘ministerial act’’ be limited to

nondiscretionary acts where all of the
Federal Register / Vol. 63, No. 5 / Thursday, January 8, 1998 / Proposed Rules 1087

preliminary prerequisites, such as

conferencing and review by supervisors, have

taken place. Thus, a ministerial act is a

procedural action, not a decision in a

substantive area of tax law.

H.R. Rep. No. 426, 99th Cong., 1st Sess.

845 (1985); S. Rep. No. 313, 99th Cong.,

2d Sess. 209 (1986).

Further, Congress did not intend that

the abatement of interest provision ‘‘be

used routinely to avoid payment of

interest.’’ H.R. Rep. No. 426, 99th Cong.,

1st Sess. 844 (1985); S. Rep. No. 313,

99th Cong., 2d Sess. 208 (1986). Rather,

Congress intended abatement of interest

to be used in instances ‘‘where failure

to abate interest would be widely

perceived as grossly unfair.’’ Id.

On August 13, 1987, the IRS

published temporary regulations (TD

8150) in the Federal Register (52 FR

30162) relating to the definition of

ministerial act for purposes of

abatement of interest. A notice of

proposed rulemaking (LR–34–87) crossreferencing the temporary regulations

was also published in the Federal

Register for the same day (52 FR 30177).

No public hearing regarding these

regulations was requested or held. In

this document, the IRS is reproposing a

modified version of the earlier notice of

proposed rulemaking to incorporate

changes made by TBOR2. Therefore, the

earlier notice of proposed rulemaking is

withdrawn.

The temporary regulations define

ministerial act to mean a procedural or

mechanical act that does not involve the

exercise of judgment or discretion, and

that occurs during the processing of a

taxpayer’s case after all prerequisites to

the act, such as conferences and review

by supervisors, have taken place. A

decision concerning the proper

application of federal tax law (or other

federal or state law) is not a ministerial

act. The temporary regulations also

provide five examples to illustrate the

definition of ministerial act.

In TBOR2, Congress amended section

6404(e)(1) to permit the IRS to abate

interest attributable to any unreasonable

error or delay by an officer or employee

of the IRS (acting in an official capacity)

in performing a managerial act as well

as a ministerial act. Thus, as a result of

TBOR2, the IRS has the authority to

abate interest in more situations than

under prior law.

Pursuant to the legislative history

accompanying TBOR2, a managerial act

is a loss of records or a personnel

management decision such as the

decision to approve a personnel

transfer, extended leave, or extended

training. See H.R. Rep. No. 506, 104th

Cong., 2d Sess. 27 (1996). TBOR2

distinguished a managerial act from a

general administrative decision, such as

a decision on how to organize the

processing of tax returns or a decision

regarding the implementation of an

improved computer system. Id. A

general administrative decision is a

decision that impacts tax

administration. The amendments to

section 6404(e)(1) are effective for

interest accruing with respect to

deficiencies or payments for taxable

years beginning after July 30, 1996.

TBOR2 also added section 6404(g).

Section 6404(g) grants the Tax Court

jurisdiction to determine whether the

IRS’s failure to abate interest for an

eligible taxpayer is an abuse of

discretion. Tax Court review is available

for requests for abatement of interest

that are made after July 30, 1996, or that

have not been denied prior to July 31,

1996. See Banat v. Commissioner, 109

T.C. 92 (1997); White v. Commissioner,

109 T.C. 96 (1997).

Explanation of Provisions

TBOR2 expanded the scope of

abatement relief under section

6404(e)(1). Consistent with

congressional intent, the proposed

regulations permit abatement of interest

in more situations than under prior law.

Nothing in the proposed regulations is

intended to limit the extent to which the

IRS could abate interest before the

effective date of TBOR2.

The proposed regulations define

managerial act and incorporate other

changes made by TBOR2. TBOR2 did

not alter the definition of ministerial act

under prior law. Accordingly, the

proposed regulations retain the

definition of ministerial act in the

temporary regulations.

Managerial act is defined as an

administrative act that occurs during the

processing of a taxpayer’s case involving

the temporary or permanent loss of

records or the exercise of judgment or

discretion relating to management of

personnel. A decision concerning the

proper application of federal tax law (or

other federal or state law) is not a

managerial act. Further, interest

attributable to a general administrative

decision, such as the IRS’s decision on

how to organize the processing of tax

returns or its delay in implementing an

improved computer system, cannot be

abated under section 6404(e)(1).

In addition, the proposed regulations

provide examples to illustrate the

definitions of ministerial act and

managerial act. Examples 1, 2, 3, 7, and

8 of the proposed regulations are

substantially similar to Examples 1

through 5 of the temporary regulations.

However, in Example 3 of the proposed

regulations (Example 4 of the temporary

regulations), a decision to approve

extended training is a managerial act,

and in Example 8 of the proposed

regulations (Example 5 of the temporary

regulations) the type of work priority is

specified.

The provisions of the regulations

relating to a ministerial act apply to

interest accruing with respect to

deficiencies or payments of any tax

described in section 6212(a) for taxable

years beginning after December 31,

1978, for which the applicable statute of

limitations has not expired. The

provisions of the regulations relating to

a managerial act are proposed to apply

to interest accruing with respect to

deficiencies or payments of any tax

described in section 6212(a) for taxable

years beginning after July 30, 1996.

Special Analyses

It has been determined that this notice

of proposed rulemaking is not a

significant regulatory action as defined

in Executive Order 12866. 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 Internal Revenue

Code, this notice of proposed

rulemaking will be submitted to the

Chief Counsel for Advocacy of the Small

Business Administration for comment

on its impact on small business.

Comments and Requests for a Public

Hearing

Before these proposed regulations are

adopted as final regulations,

consideration will be given to any

written comments (a signed original and

eight (8) copies) or electronic comments

that are submitted timely to the IRS. All

comments will be available for public

inspection and copying. A public

hearing may be scheduled if requested

in writing by any person that timely

submits written comments. If a public

hearing is scheduled, notice of the date,

time, and place of the hearing will be

published in the Federal Register.

Drafting Information

The principal author of these

regulations is David B. Auclair.

However, other personnel from the IRS

and Treasury Department participated

in their development.

List of Subjects in 26 CFR Part 301

Employment taxes, Estate taxes,

Excise taxes, Gift taxes, Income taxes,
1088 Federal Register / Vol. 63, No. 5 / Thursday, January 8, 1998 / Proposed Rules

Penalties, Reporting and recordkeeping

requirements.

Proposed Amendments to the

Regulations

Accordingly, 26 CFR part 301 is

proposed to be amended as follows:

PART 301—PROCEDURE AND

ADMINISTRATION

Paragraph 1. The authority citation

for part 301 continues to read in part as

follows:

Authority: 26 U.S.C. 7805 * * *

Par. 2. Section 301.6404–2 is added to

read as follows:

§ 301.6404–2 Abatement of interest.

(a) In general. (1) Section 6404(e)(1)

provides that the Commissioner may (in

the Commissioner’s discretion) abate the

assessment of all or any part of interest

on any—

(i) Deficiency (as defined in section

6211(a), relating to income, estate, gift,

generation-skipping, and certain excise

taxes) attributable in whole or in part to

any unreasonable error or delay by an

officer or employee of the Internal

Revenue Service (IRS) (acting in an

official capacity) in performing a

ministerial or managerial act; or

(ii) Payment of any tax described in

section 6212(a) (relating to income,

estate, gift, generation-skipping, and

certain excise taxes) to the extent that

any error or delay in payment is

attributable to an officer or employee of

the IRS (acting in an official capacity)

being unreasonably erroneous or

dilatory in performing a ministerial or

managerial act.

(2) An error or delay in performing a

ministerial or managerial act will be

taken into account only if no significant

aspect of the error or delay is

attributable to the taxpayer involved or

to a person related to the taxpayer

within the meaning of section 267(b) or

section 707(b)(1). Moreover, an error or

delay in performing a ministerial or

managerial act will be taken into

account only if it occurs after the IRS

has contacted the taxpayer in writing

with respect to the deficiency or

payment. For purposes of this paragraph

(a)(2), no significant aspect of the error

or delay is attributable to the taxpayer

merely because the taxpayer consents to

extend the period of limitations.

(b) Definitions. (1) Managerial act

means an administrative act that occurs

during the processing of a taxpayer’s

case involving the temporary or

permanent loss of records or the

exercise of judgment or discretion

relating to management of personnel. A

decision concerning the proper

application of federal tax law (or other

federal or state law) is not a managerial

act. Further, interest attributable to a

general administrative decision, such as

the IRS’s decision on how to organize

the processing of tax returns or the IRS’s

decision on the implementation

schedule for an improved computer

system, cannot be abated under

paragraph (a) of this section.

(2) Ministerial act means a procedural

or mechanical act that does not involve

the exercise of judgment or discretion,

and that occurs during the processing of

a taxpayer’s case after all prerequisites

to the act, such as conferences and

review by supervisors, have taken place.

A decision concerning the proper

application of federal tax law (or other

federal or state law) is not a ministerial

act.

(c) Examples. The following examples

illustrate the provisions of paragraphs

(b)(1) and (b)(2) of this section. For the

purposes of the examples, no significant

aspect of any error or delay is

attributable to the taxpayer, and the IRS

has contacted the taxpayer in writing

with respect to the deficiency.

Example 1. A taxpayer moves from one

state to another before the IRS selects the

taxpayer’s income tax return for examination.

A letter explaining that the return has been

selected for examination is sent to the

taxpayer’s old address and then forwarded to

the new address. The taxpayer timely

responds, asking that the audit be transferred

to the IRS’s district office that is nearest the

new address. The group manager approves

the request. After the request for transfer has

been approved, the transfer of the case is a

ministerial act. The Commissioner may (in

the Commissioner’s discretion) abate interest

attributable to any unreasonable delay in

transferring the case.

Example 2. An examination of a taxpayer’s

income tax return reveals a deficiency with

respect to which a notice of deficiency will

be issued. The taxpayer and the IRS identify

all agreed and unagreed issues, the notice is

prepared and reviewed (including review by

District Counsel, if necessary) and any other

relevant prerequisites are completed. The

issuance of the notice of deficiency is a

ministerial act. The Commissioner may (in

the Commissioner’s discretion) abate interest

attributable to any unreasonable delay in

issuing the notice.

Example 3. A revenue agent is sent to a

training course for an extended period of

time, and the agent’s supervisor decides not

to reassign the agent’s cases. During the

training course, no work is done on the cases

assigned to the agent. The decision to send

the revenue agent to the training course and

the decision not to reassign the agent’s cases

are not ministerial acts; however, both

decisions are managerial acts. The

Commissioner may (in the Commissioner’s

discretion) abate interest attributable to any

unreasonable delay resulting from these

decisions.

Example 4. A taxpayer appears for an

office audit and submits all necessary

documentation and information. The auditor

tells the taxpayer that the taxpayer will

receive a copy of the audit report. However,

before the report is prepared, the auditor is

permanently reassigned to another group. An

extended period of time passes before the

auditor’s cases are reassigned. The decision

to reassign the auditor and the decision not

to reassign the auditor’s cases are not

ministerial acts; however, they are

managerial acts. The Commissioner may (in

the Commissioner’s discretion) abate interest

attributable to any unreasonable delay

resulting from these decisions.

Example 5. A taxpayer is notified that the

IRS intends to audit the taxpayer’s income

tax return. The agent assigned to the case is

granted sick leave for an extended period of

time and the taxpayer’s case is not

reassigned. The decision to grant sick leave

and the decision not to reassign the

taxpayer’s case to another agent are not

ministerial acts; however, they are

managerial acts. The Commissioner may (in

the Commissioner’s discretion) abate interest

attributable to any unreasonable delay caused

by these decisions.

Example 6. A revenue agent has completed

an examination of the income tax return of

a taxpayer. There are issues that are not

agreed upon between the taxpayer and the

IRS. Before the notice of deficiency is

prepared and reviewed, a clerical employee

misplaces the taxpayer’s case file. The act of

misplacing the case file is a managerial act.

The Commissioner may (in the

Commissioner’s discretion) abate interest

attributable to any unreasonable delay

resulting from the file being misplaced.

Example 7. A taxpayer invests in a tax

shelter and reports a loss from the tax shelter

on the taxpayer’s income tax return. IRS

personnel conduct an extensive examination

of the tax shelter, and the processing of the

taxpayer’s case is delayed because of that

examination. The decision to delay the

processing of the taxpayer’s case until the

completion of the examination of the tax

shelter is a decision on how to organize the

processing of tax returns. This is a general

administrative decision. Consequently,

interest attributable to this decision cannot

be abated under paragraph (a) of this section.

Example 8. A taxpayer claims a loss on the

taxpayer’s income tax return and is notified

that the IRS intends to examine the return.

However, a decision is made not to

commence the examination of the taxpayer’s

return until the processing of another return,

for which the statute of limitations is about

to expire, is completed. The decision on how

to prioritize the processing of returns based

on the expiration of the statute of limitations

is a general administrative decision.

Consequently, interest attributable to this

decision cannot be abated under paragraph

(a) of this section.

Example 9. During the examination of an

income tax return, there is disagreement

between the taxpayer and the revenue agent

regarding certain itemized deductions

claimed by the taxpayer on the return. To

resolve the issue, Examination requests

advice from the Office of Chief Counsel on
Federal Register / Vol. 63, No. 5 / Thursday, January 8, 1998 / Proposed Rules 1089

a substantive issue of federal tax law. The

decision to request advice is a decision

concerning the proper application of federal

tax law; it is neither a ministerial nor a

managerial act. Consequently, interest

attributable to a delay resulting from the

decision to request advice cannot be abated

under paragraph (a) of this section.

Example 10. The facts are the same as in

Example 9 except the attorney who is

assigned to respond to the request for advice

is granted leave for an extended period of

time. The case is not reassigned during the

attorney’s absence. The decision to grant

leave and the decision not to reassign the

taxpayer’s case to another attorney are not

ministerial acts; however, they are

managerial acts. The Commissioner may (in

the Commissioner’s discretion) abate interest

attributable to any unreasonable delay caused

by these decisions.

Example 11. A taxpayer contacts an IRS

employee and requests the amount due to

satisfy the taxpayer’s income tax liability for

a particular taxable year. Because the

employee fails to access the most recent data,

the employee gives the taxpayer an incorrect

amount due. As a result, the taxpayer pays

less than the amount required to satisfy the

tax liability. Accessing the most recent data

is a ministerial act. The Commissioner may

(in the Commissioner’s discretion) abate

interest attributable to any unreasonable error

or delay arising from giving the taxpayer an

incorrect amount due to satisfy the taxpayer’s

income tax liability.

Example 12. A taxpayer contacts an IRS

employee and requests the amount due to

satisfy the taxpayer’s income tax liability for

a particular taxable year. To determine the

current amount due, the employee must

interpret complex provisions of federal tax

law involving net operating loss carrybacks

and foreign tax credits. Because the employee

incorrectly interprets these provisions, the

employee gives the taxpayer an incorrect

amount due. As a result, the taxpayer pays

less than the amount required to satisfy the

tax liability. Interpreting federal tax law is

neither a ministerial nor a managerial act.

Consequently, interest attributable to an error

or delay arising from giving the taxpayer an

incorrect amount due to satisfy the taxpayer’s

income tax liability cannot be abated under

paragraph (a) of this section.

(d) Effective date. The provisions of

this section apply to interest accruing

with respect to deficiencies or payments

of any tax described in section 6212(a)

for taxable years beginning after July 30,

1996.

Michael P. Dolan,

Deputy Commissioner of Internal Revenue.

[FR Doc. 98–19 Filed 1–7–98; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF TRANSPORTATION

Coast Guard

33 CFR Part 165

[CGD01–97–004]

RIN 2115–AA97

Security Zone: Dignitary Arrival/

Departure Logan International Airport,

Boston, MA

AGENCY: Coast Guard, DOT.

ACTION: Notice of proposed rulemaking.

SUMMARY: The Coast Guard proposes to

establish a permanent, four-sector

security zone on the waters around

Logan International Airport, above the

Callahan Tunnel, Sumner Tunnel, Ted

Williams Tunnel, and around any

designated vessel, to protect the

President, Vice President and visiting

heads of foreign states or foreign

governments during their arrival,

departure and transits to and from

Logan International Airport.

DATES: Comments must reach the Coast

Guard on or before March 9, 1998.

ADDRESSES: Comments must be mailed

to the U.S. Coast Guard Marine Safety

Office Boston, 455 Commercial Street,

Boston, MA 02109, or may be delivered

to the Marine Safety Office between the

hours of 7:30 a.m. and 3:30 p.m.,

Monday through Friday, except federal

holidays.

FOR FURTHER INFORMATION CONTACT:

LT Michael H. Day or MSTC Daniel J.

Dugery, Coast Guard Marine Safety

Office Boston, MA; telephone (617)

223–3000.

SUPPLEMENTARY INFORMATION:

Requests for Comments

The Coast Guard encourages

interested persons to participate in this

rulemaking by submitting written data,

views, or arguments. Persons submitting

comments should include their name

and address, identify this rulemaking

(CGD01–97–004) and the specific

section of this proposal to which each

comment applies, and give a reason for

each comment. Persons wanting

acknowledgment of receipt of comments

should enclose a stamped, selfaddressed postcard or envelope.

The Coast Guard will consider all

comments received during the comment

period. It may change this proposal in

view of the comments. The Coast Guard

plans no public hearing. Persons may

request a public hearing by writing to

the Project Manager at the address

under ADDRESSES. If it determines that

the opportunity for oral presentations

will aid this rulemaking, the Coast

Guard will hold a public hearing at a

time and place announced by a later

notice in the Federal Register.

Background and Purpose

Boston, Massachusetts is often visited

by the President and Vice President of

the United States, as well as visiting

heads of foreign states or foreign

governments on the average of 24 times

per year. Often these visits are on short

notice. The President, Vice President,

and visiting heads of foreign states or

foreign governments require Secret

Service protection. The President, Vice

President, and visiting heads of foreign

states or foreign governments arrive at

Logan International Airport, then transit

to locations throughout Boston by car or

boat. Due to the sensitive nature of these

visits a security zone is needed.

Standard security procedures are

enacted to ensure the proper level of

protection to prevent sabotage or other

subversive acts, accidents, or other

activities of a similar nature. In the past,

temporary security zones were

requested by the U.S. Secret Service

with limited notice for preparation by

the U.S. Coast Guard. The proposed

regulation would establish a permanent

four-sector security zone that could be

activated upon request of the U.S. Secret

Service pursuant to their authority

under 18 U.S.C. 3056. The security zone

sections will be as follows:

Sector one will go into effect 15

minutes prior to the scheduled landing

or takeoff of the aircraft carrying either

the President, Vice President, or visiting

heads of foreign states or foreign

governments at Logan International

Airport. Sector one will preclude all

vessels from approaching within three

hundred yards of the Logan

International Airport shoreline, bound

on the west by a line drawn between

positions 42°22′45′′ N, 071°91′05′′ W

and 42°21′48′′ N, 071°01′45′′ W (NAD

1983).

Sector two will go into effect 15

minutes before the vehicle carrying

either the President, Vice President, or

visiting heads of foreign states or foreign

governments enters the Callahan Tunnel

or Sumner Tunnel. Sector two will

preclude all vessels from entering an

area of the main ship channel, Boston

Inner Harbor, fifty yards in all directions

from a point directly above the Callahan

Tunnel and the Sumner Tunnel.

Sector three will go into effect 15

minutes before the vehicle carrying

either the President, Vice President, or

visiting heads of foreign states or foreign

governments enters the Ted Williams

Tunnel. Sector three will preclude all

vessels from entering an area of the

main ship channel, Boston Inner