Federal Register / Vol. 78, No. 11 / Wednesday, January 16, 2013 / Rules and Regulations 3325 

Dated: January 10, 2013. 

Kevin J. Wolf, 

Assistant Secretary for Export 

Administration. 

[FR Doc. 2013–00770 Filed 1–15–13; 8:45 am] 

BILLING CODE 3510–33–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9608] 

RIN 1545–BI85 

Disclosure or Use of Information by 

Preparers of Returns; Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Correction to final regulations 

and removal of temporary regulations. 

SUMMARY: This document corrects the 

final regulations and removal of 

temporary regulations (TD 9608) that 

were published in the Federal Register 

on Friday, December 28, 2012 (77 FR 

76400) relating to the disclosure or use 

of tax return information by tax return 

preparers. 

DATES: These corrections are effective 

on January 16, 2013, and are applicable 

on December 28, 2012. 

FOR FURTHER INFORMATION CONTACT: 

Emily Lesniak, (202) 622–4910 (not a 

toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background 

The final regulations and removal of 

temporary regulations (TD 9608) that are 

the subject of this correction are under 

section 7216 of the Internal Revenue 

Code. 

Need for Correction 

As published, TD 9608 contains errors 

that may prove to be misleading and are 

in need of clarification. 

Correction of Publication 

Accordingly, the publication of the 

correction to final regulations and 

removal of temporary regulations (TD 

9608), which was the subject of FR. Doc. 

2012–31185, is corrected as follows: 

1. On page 76403, column 2, in the 

preamble, under the paragraph heading 

‘‘4. Effective Date of TD 9478’’, third 

line, the language ‘‘2(o) of the temporary 

regulations’’, is corrected to read, ‘‘2T(o) 

of the temporary regulations’’. 

2. On page 76403, column 2, in the 

preamble, under the paragraph heading 

‘‘4. Effective Date of TD 9478, last line 

of the column, the language 

‘‘§ 301.7216–2(o) was made effective 

only’’, is corrected to read ‘‘§ 301.7216– 

2T(o) was made effective only’’. 

3. On page 76403, column 3, in the 

preamble, under the paragraph heading 

‘‘4. Effective Date of TD 9478, line 4 

from the top of the column, the language 

‘‘provided for Notice 2009–13 nor 

those’’, is corrected to read, ‘‘provided 

for in Notice 2009–13 nor those’’. 

4. On page 76403, column 3, in the 

preamble, under the paragraph heading 

‘‘4. Effective Date of TD 9478, line 10 

from the top of the column, the language 

‘‘if § 301.7216–2(o) had not been, is 

corrected to read, ‘‘if § 301.7216–2T(o) 

had not been’’. 

LaNita Van Dyke, 

Chief, Publications and Regulations Branch, 

Legal Processing Division, Associate Chief 

Counsel (Procedure and Administration). 

[FR Doc. 2013–00749 Filed 1–15–13; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9607] 

RIN 1545–BJ37 

Partners Distributive Share; Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Correction to final regulations. 

SUMMARY: This document corrects final 

regulations (TD 9607) that was 

published in the Federal Register on 

Friday, December 28, 2012 (77 FR 

76380) regarding the application of the 

substantiality de minimis rule. In the 

interest of sound tax administration, 

this rule is being made inapplicable. 

These final regulations affect 

partnerships and their partners. 

DATES: This correction is effective on 

January 16, 2013 and is applicable on 

December 28, 2012. 

FOR FURTHER INFORMATION CONTACT: 

Rebecca Kahane (202) 622–3050 (not a 

toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background 

The notice of final regulations (TD 

9607) that is the subject of this 

correction is under section 704 of the 

Internal Revenue Code. 

Need for Correction 

As published, TD 9607 contains an 

error that may prove to be misleading 

and is in need of clarification. 

Correction of Publication 

Accordingly, the publication of the 

correction to final regulations (TD 

9607), which was the subject of FR. Doc. 

2012–31155, is corrected as follows: 

1. On page 76380, column 1, in the 

preamble, under the caption FOR

FURTHER INFORMATION CONTACT, first line, 

the language ‘‘Rebecca Kahanel, at (202) 

622–3050 (not’’, is corrected to read 

‘‘Rebecca Kahane, at (202) 622–3050 

(not’’. 

LaNita Van Dyke, 

Chief, Publications and Regulations Branch, 

Legal Processing Division, Associate Chief 

Counsel, Procedure and Administration. 

[FR Doc. 2013–00748 Filed 1–15–13; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF DEFENSE 

Office of the Secretary 

32 CFR Part 18 

Appointing Authority for Military 

Commissions 

AGENCY: Department of Defense. 

ACTION: Final rule. 

SUMMARY: This final rule removes 32 

CFR part 18 concerning the Appointing 

Authority for Military Commissions. 

This rule pertains to a military function 

of the United States and is exempt from 

rulemaking requirements. Previously, 

this rule was published for 

informational purposes only. As a result 

of the enactment of Military 

Commissions Act of 2009, the Deputy 

Secretary’s issuance of the Regulation 

for Trial by Military Commissions on 

November 6, 2011, and his cancellation 

of DoD Directive 5105.70, ‘‘Appointing 

Authority for Military Commissions,’’ 

this regulation is no longer required. 

DATES: Effective Date: This rule is 

effective January 16, 2013. 

FOR FURTHER INFORMATION CONTACT: 

Patricia Toppings, 571–372–0485. 

SUPPLEMENTARY INFORMATION: For 

additional information on Military 

Commissions, see Military Commissions 

Act of 2009. 

List of Subjects in 32 CFR Part 18 

Military law. 

PART 18—[REMOVED] 

■ Accordingly, by the authority of 5 

U.S.C. 301, 32 CFR part 18 is removed. 


srobinson on DSK4SPTVN1PROD with 
3326 Federal Register / Vol. 78, No. 11 / Wednesday, January 16, 2013 / Rules and Regulations 

Dated: January 10, 2013. 

Morgan F. Park, 

Alternate OSD Federal Register Liaison 

Officer, Department of Defense. 

[FR Doc. 2013–00813 Filed 1–15–13; 8:45 am] 

BILLING CODE 5001–06–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 165 

[Docket Number USCG–2012–1092] 

RIN 1625–AA00 

Safety Zone Within the Lower Portion 

of Anchorage #9, Mantua Creek 

Anchorage; Paulsboro, NJ 

AGENCY: Coast Guard, DHS. 

ACTION: Temporary final rule. 

SUMMARY: The Coast Guard will be 

establishing a temporary safety zone 

around the southern one-third of 

Anchorage #9 (Mantua Creek 

Anchorage) due to dredging operations. 

The Dredge Florida will be working 

along with several support barges and 

tugs to install approximately 8,000 feet 

of submerged pipeline and 

approximately 3,000 feet of floating 

pipeline crossing through this portion of 

the anchorage. This regulation is 

necessary to provide for the safety of life 

on the navigable waters of the Mantua 

Creek Anchorage. This closure is 

intended to restrict vessel anchoring to 

protect mariners from the hazards 

associated with an ongoing dredging 

operation. 

DATES: This rule is effective with actual 

notice from December 20, 2012 until 

January 16, 2013. This rule is effective 

in the Federal Register from January 16, 

2013 until January 31, 2013. 

ADDRESSES: Documents mentioned in 

this preamble are part of docket [USCG– 

2012–1092]. To view documents 

mentioned in this preamble as being 

available in the docket, go to http:// 

www.regulations.gov, type the docket 

number in the ‘‘SEARCH’’ box and click 

‘‘SEARCH.’’ Click on Open Docket 

Folder on the line associated with this 

rulemaking. You may also visit the 

Docket Management Facility in Room 

W12–140 on the ground floor of the 

Department of Transportation West 

Building, 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 If you have questions on this 

temporary rule, call or email Lieutenant 

Veronica Smith, U.S. Coast Guard, 

Sector Delaware Bay, Acting Chief of 

Waterways Management Division, Coast 

Guard; telephone 215–271–4851, email 

veronica.l.smith@uscg.mil. If you have 

questions on viewing or submitting 

material to the docket, call Renee V. 

Wright, Program Manager, Docket 

Operations, telephone (202) 366–9826. 

SUPPLEMENTARY INFORMATION: 

Table of Acronyms 

DHS Department of Homeland Security 

FR Federal Register 

NPRM Notice of Proposed Rulemaking 

A. Regulatory History and Information 

The Coast Guard is issuing this 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 final 

details for this dredging operation were 

not provided until it was too late to 

solicit public comment. As such, it is 

impracticable to provide a fill comment 

period due to lack of time. The dredging 

will begin on December 20th, 2012 and 

will continue until January 31, 2013 

unless completed earlier. 

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 for the reasons cited above. 

Delaying this regulation’s effective date 

would be impracticable because 

immediate action is needed to provide 

for the safety of life and property from 

the hazards associated with the 

dredging operation. 

B. Basis and Purpose 

The Great Lakes Dredging Company 

has been working with the Army Corps 

of Engineers on the Delaware River 

channel widening project. A portion of 

this project requires the use of 

submerged and floating pipelines 

crossing the lower portion of the 

Mantua Creek Anchorage. Due to the 

presence of the submerged pipeline, it is 

dangerous for vessels to anchor in the 

southern one-third of the anchorage. A 

safety zone is necessary because there 

will be an ongoing dredging operation to 

deepen the Delaware River channel in 

the Mifflin and Billingsport Ranges from 

December 20, 2012 until January 31, 

2013. The Captain of the Port believes 

a safety zone is needed to ensure the 

safety of life and property of all 

mariners and vessels transiting the local 

area. 

C. Discussion of the Final Rule 

The Coast Guard Captain of the Port 

Delaware Bay is temporarily 

establishing a safety zone closing the 

southern one-third of the Mantua Creek 

Anchorage from on December 20, 2012 

until January 31, 2013. This rule will be 

enforced until all dredging operations 

are competed, unless enforcement of the 

zones is cancelled earlier by the Captain 

of the Port. The Captain of the Port will 

reopen this portion of the anchorage 

once all submerged pipeline has been 

recovered and dredging operations are 

completed. At such time, notice that the 

temporary closure of the anchorage is no 

longer in effect will be broadcast to 

mariners. 

The boundary line for the temporary 

safety zone includes the southern onethird portion of Mantua Creek 

Anchorage, beginning at position 39° 

51.573 N–075° 13.557 W and extending 

to the southern boundary according to 

NOAA chart 12312. Vessels will not be 

permitted to anchor in this portion of 

Mantua Creek Anchorage unless they 

receive authorization from the Captain 

of the Port Delaware Bay or her 

representative. Such requests must be 

made 24 hours prior to the intended use 

of the Mantua Creek Anchorage. Vessels 

may contact the Captain of the Port 

Delaware Bay or her representative in 

order to obtain authorization by 

contacting Coast Guard Sector Delaware 

Bay at: (215) 271–4940. After evaluating 

the current conditions and status of 

dredging operation, the Captain of the 

Port Delaware Bay or her representative 

will notify the requesting vessel 

whether they are authorized to anchor 

in the safety zone within Mantua Creek 

Anchorage, and will provide any other 

directions for their request. 

D. Regulatory Analyses 

We developed this rule after 

considering numerous statutes and 

executive orders related to rulemaking. 

Below we summarize our analyses 

based numerous statutes or executive 

orders. 

1. Regulatory Planning and Review 

This rule is not a significant 

regulatory action under section 3(f) of 

Executive Order 12866, Regulatory 

Planning and Review, as supplemented 

by Executive Order 13563, Improving 


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