34958 Federal Register / Vol. 86, No. 124 / Thursday, July 1, 2021 / Rules and Regulations 

a memorandum of understanding 

(MOU) with the IRS Whistleblower 

Office. As set forth in that MOU, the IRS 

Whistleblower Office will accept claims 

from whistleblowers via IRS Form 211, 

Application for Award for Original 

Information, and refer such information 

to TTB when applicable. TTB will 

determine if the information is 

actionable after any investigation 

undertaken, collect proceeds, and 

provide information, including an 

evaluation of the whistleblower’s 

contributions, to the IRS Whistleblower 

Office. The IRS Whistleblower Office 

will process all TTB-related 

whistleblower award claims filed under 

26 U.S.C. 7623 under the IRS 

regulations and procedures. Under the 

MOU, the IRS will consider references 

to the ‘‘Internal Revenue Service’’ or 

‘‘IRS’’ in the relevant IRS regulations 

and procedures to include TTB 

personnel and TTB actions when 

appropriate. 

Updated information on the 

whistleblower program, including how 

and where to file such claims with the 

IRS Whistleblower Office is available on 

the TTB website at www.ttb.gov. 

Regulatory Analysis and Notices 

Executive Order 12866 

It has been determined that this notice 

is not a significant regulatory action as 

defined in Executive Order 12866 of 

September 30, 1993. Therefore, a 

regulatory assessment is not necessary. 

Inapplicability of Prior Notice and 

Public Comment Procedures and 

Delayed Effective Date 

TTB is issuing this final rule without 

prior notice and opportunity for public 

comment pursuant to authority under 

section 4(a) of the Administrative 

Procedure Act, as amended (APA) (5 

U.S.C. 553(b)(B)). That provision 

authorizes an agency to issue a rule 

without prior notice when the agency 

for good cause finds that those 

procedures are ‘‘impracticable, 

unnecessary, or contrary to the public 

interest.’’ In this final rule, TTB is 

removing a regulatory provision that has 

become obsolete due to statutory 

changes, so TTB finds that prior notice 

is unnecessary. TTB also finds that it is 

unnecessary to provide a delayed 

effective date for revoking its obsolete 

regulation under section 4(c) of the APA 

(5 U.S.C. 553(d)); this rule is therefore 

effective immediately. 

Regulatory Flexibility Act 

Because no notice of proposed 

rulemaking is required, the provisions 

of the Regulatory Flexibility Act (5 

U.S.C. 601 et seq.) do not apply. 

Pursuant to 26 U.S.C. 7805(f), TTB 

submitted this final rule to the Chief 

Counsel for Advocacy of the Small 

Business Administration (SBA) for 

comment on the impact of the 

regulations on small businesses. TTB 

received no comments from SBA in 

response to this final rule. 

Paperwork Reduction Act 

This final rule imposes no new 

collection of information. The IRS will 

account for any burden associated with 

additional respondents to its 

information collection, IRS Form 211, 

Application for Reward for Original 

Information (20,000 annual respondents 

and 15,000 burden hours), which has 

been previously reviewed and approved 

by OMB and assigned control number 

1545–0409. 

Drafting Information 

Michael Hoover of the Regulations 

and Rulings Division drafted this 

document with the assistance of other 

Alcohol and Tobacco Tax and Trade 

Bureau personnel. 

List of Subjects in 27 CFR Part 70 

Administrative practice and 

procedure, Claims, Excise taxes, 

Freedom of information, Law 

enforcement, Penalties, Reporting and 

recordkeeping requirements, Surety 

bonds. 

Amendments to the Regulations 

For the reasons discussed in the 

preamble, TTB is amending 27 CFR 

chapter I, part 70 as follows: 

PART 70—PROCEDURE AND 

ADMINISTRATION 

■ 1. The authority citation for part 70 

continues to read as follows: 

Authority: 5 U.S.C. 301 and 552; 26 U.S.C. 

4181, 4182, 5123, 5203, 5207, 5275, 5367, 

5415, 5504, 5555, 5684(a), 5741, 5761(b), 

5802, 6020, 6021, 6064, 6102, 6155, 6159, 

6201, 6203, 6204, 6301, 6303, 6311, 6313, 

6314, 6321, 6323, 6325, 6326, 6331–6343, 

6401–6404, 6407, 6416, 6423, 6501–6503, 

6511, 6513, 6514, 6532, 6601, 6602, 6611, 

6621, 6622, 6651, 6653, 6656–6658, 6665, 

6671, 6672, 6701, 6723, 6801, 6862, 6863, 

6901, 7011, 7101, 7102, 7121, 7122, 7207, 

7209, 7214, 7304, 7401, 7403, 7406, 7423, 

7424, 7425, 7426, 7429, 7430, 7432, 7502, 

7503, 7505, 7506, 7513, 7601–7606, 7608– 

7610, 7622, 7623, 7653, 7805. 

§ 70.41 [Removed and Reserved] 

■ 2. Section 70.41 is removed and 

reserved. 

Signed: June 21, 2021. 

Mary G. Ryan, 

Administrator. 

Approved: June 21, 2021. 

Timothy E. Skud, 

Deputy Assistant Secretary (Tax, Trade and 

Tariff Policy). 

[FR Doc. 2021–14050 Filed 6–30–21; 8:45 am] 

BILLING CODE 4810–31–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR 165 

[Docket Number USCG–2021–0439] 

RIN 1625–AA00 

Safety Zone; Caruso Affiliated 

Holdings Fireworks Event, Newport 

Beach, California 

AGENCY: Coast Guard, DHS. 

ACTION: Temporary final rule. 

SUMMARY: The Coast Guard is 

establishing a temporary safety zone 

near Balboa Pier, Newport Beach 

Harbor, California, around the fireworks 

launch barge SWOB–1, during the 

loading of pyrotechnics at Los Angeles 

Berth 184, the transit of the barge from 

LA Berth 184 to the display location in 

vicinity of Southeast of Balboa Pier and 

for the duration of the fireworks display, 

on July 4, 2021. This temporary safety 

zone is necessary to provide for the 

safety of the waterway users by keeping 

them clear of potential harmful debris 

within the fall out zone during the 

fireworks display scheduled to take 

place within Newport Beach Harbor, 

and the loading and transit of the 

explosives. Entry of persons or vessels 

into this temporary safety zone is 

prohibited unless specifically 

authorized by the Captain of the Port, 

Los Angeles—Long Beach, or her 

designated representative. 

DATES: This rule is effective from 7 p.m. 

through 11 p.m. on July 4, 2021. 

ADDRESSES: To view documents 

mentioned in this preamble as being 

available in the docket, go to http://

www.regulations.gov, type USCG–2021– 

0439 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 about this proposed 

rulemaking, call or email the LCDR 

Maria Wiener, U.S. Coast Guard Sector 

Los Angeles—Long Beach; telephone 


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Federal Register / Vol. 86, No. 124 / Thursday, July 1, 2021 / Rules and Regulations 34959 

(310) 521–3860, email Maria.C.Wiener@

uscg.mil. 

SUPPLEMENTARY INFORMATION: 

I. Table of Abbreviations 

CFR Code of Federal Regulations 

DHS Department of Homeland Security 

E.O. Executive order 

FR Federal Register 

LLNR Light List Number 

NPRM Notice of proposed rulemaking 

Pub. L. Public Law 

§ 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. Publishing an 

NPRM would be impracticable in this 

case due to the timing of the event. The 

event sponsor submitted their 

application on May 9th, 2021 however, 

the application was incomplete and did 

not address the vessels that would be 

used to carry out the event. As the Coast 

Guard received late notification of the 

fireworks display vessels, there is not 

sufficient time for notice and comment 

procedures. 

For the reasons stated above, we are 

issuing this rule, and under 5 U.S.C. 

553(d)(3), the Coast Guard finds that 

good cause exists for making it effective 

less than 30 days after publication in the 

Federal Register. Delaying the effective 

date of this rule would be contrary to 

the public interest because immediate 

action is necessary to protect persons 

and property from the dangers 

associated with the fireworks event on 

July 4, 2021. 

III. Legal Authority and Need for Rule 

The Coast Guard is issuing this rule 

under authority in 46 U.S.C. 70034; The 

Captain of the Port (COTP), Los 

Angeles—Long Beach has determined 

that potential hazards associated with 

navigation safety may arise because the 

fireworks display creates potential for 

hazards for any person or vessel within 

a 1,000-foot radius of the fireworks 

launch barge. Potential hazards include 

accidental discharge of fireworks, 

dangerous projectiles, and falling hot 

embers or other debris. This temporary 

safety zone is necessary to ensure the 

safety of, and reduce the risk to, the 

public, and mariners, in the Newport 

Beach Harbor. 

IV. Discussion of the Rule 

This rule establishes a temporary 

safety zone on July 4, 2021, 

encompassing all navigable waters from 

the surface to the sea floor within a 100- 

foot radius around the fireworks launch 

barge SWOB–1, during the loading of 

the pyrotechnics at LA Berth 184, and 

during the transit of the fireworks barge 

from LA Berth 184 to the fireworks 

launch site in approximate position: 

33°35.474′ N; 117°53.296′ W, in vicinity 

of Newport Beach Harbor. The 

temporary safety zone will then increase 

to 1,000-feet 15 minutes prior to, and for 

the duration of the fireworks display, 

expected to commence at 9 p.m. and last 

approximately 30 minutes. These 

coordinates are based on North 

American Datum of 1984. 

No vessel or person is permitted to 

operate in the safety zone without 

obtaining permission from the Captain 

of the Port (COTP) or the COTP’s 

designated representative. Sector Los 

Angeles—Long Beach may be contacted 

on VHF–FM Channel 16 or 310–521– 

3801. The general boating public will be 

notified prior to the enforcement of the 

temporary safety zone via Broadcast 

Notice to Mariners. 

V. Regulatory Analyses 

We developed this rule after 

considering numerous statutes and 

executive orders (E.O.s) related to 

rulemaking. Below we summarize our 

analyses based on a number of these 

statutes and E.O.s, and we discuss First 

Amendment rights of protestors. 

A. Regulatory Planning and Review 

E.O.s 12866 (‘‘Regulatory Planning 

and Review’’) and 13563 (‘‘Improving 

Regulation and Regulatory Review’’) 

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 

including potential economic, 

environmental, public health and safety 

effects, distributive impacts, and equity. 

E.O. 13563 emphasizes the importance 

of quantifying both costs and benefits, of 

reducing costs, of harmonizing rules, 

and of promoting flexibility. Executive 

Order 13771 (‘‘Reducing Regulation and 

Controlling Regulatory Costs’’), directs 

agencies to reduce regulation and 

control regulatory costs and provides 

that ‘‘for every one new regulation 

issued, at least two prior regulations be 

identified for elimination, and that the 

cost of planned regulations be prudently 

managed and controlled through a 

budgeting process.’’ 

This regulatory action determination 

is based on the size, location, duration 

of the safety zone. Although this rule 

restricts access to the waters 

encompassed by the safety zone, the 

effect of this rule will not be significant 

because the local waterway users will be 

notified via public Broadcast Notice to 

Mariners to ensure the safety zone will 

result in minimum impact. The entities 

most likely to be affected are waterfront 

facilities, commercial vessels, and 

pleasure craft engaged in recreational 

activities. 

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 safety 

zone 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 

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 


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34960 Federal Register / Vol. 86, No. 124 / Thursday, July 1, 2021 / Rules and Regulations 

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 E.O. 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 

E.O. 13132. 

Also, this rule does not have tribal 

implications under E.O. 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 

Management Directive 023–01 and 

Environmental Planning COMDTINST 

5090.1 (series), 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 safety 

zone in an area in the vicinity of 

Newport Beach Harbor, Newport, CA. 

Such actions are categorically excluded 

from further review under paragraph 

60(a) of Appendix A, Table 1 of the 

Department of Homeland Security 

Directive 023–01–001–01, Rev. 01. An 

environmental analysis checklist 

supporting this determination and 

Record of Environmental Consideration 

(REC) are available in the docket where 

indicated under ADDRESSES. We seek 

any comments or information that may 

lead to the discovery of a significant 

environmental impact from this rule. 

G. Protest Activities 

The Coast Guard respects the First 

Amendment rights of protesters. 

Protesters are asked to contact the 

person listed in the FOR FURTHER

INFORMATION CONTACT section to 

coordinate protest activities so that your 

message can be received without 

jeopardizing the safety or security of 

people, places or vessels. 

List of Subjects in 46 U.S.C. 70034, 

70051 

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: 46 U.S.C. 70034, 70051; 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.T11–060 to read as 

follows: 

§ 165.T11–060 Safety Zone; Caruso 

Affiliated Holdings Fireworks Event, 

Newport Beach, California. 

(a) Location. The following area is a 

safety zone: All navigable waters from 

the surface to the sea floor within a 100- 

foot radius around the fireworks launch 

barge SWOB–1, during the loading of 

the pyrotechnics at Los Angeles Berth 

184, and during the transit of the 

fireworks barge from Los Angeles Berth 

184 to the fireworks launch site in 

approximate position: 33°35.474′ N; 

117°53.296′ W, in vicinity of Newport 

Beach Harbor. The temporary safety 

zone will then increase to 1,000-feet 15 

minutes prior to, and for the duration of 

the fireworks display, expected to 

commence at 9:00 p.m. and last 

approximately 30 minutes. These 

coordinates are based on North 

American Datum of 1983, World 

Geodetic System, 1984. 

(b) Definitions. For the purposes of 

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 Los Angeles— 

Long Beach (COTP) in the enforcement 

of the safety zone. 

(c) Regulations. (1) Under the general 

safety zone regulations in subpart C of 

this part, you may not enter the safety 

zone described in paragraph (a) of this 

section unless authorized by the COTP 

or the COTP’s designated representative. 

(2) To seek permission to enter, hail 

Coast Guard Sector Los Angeles—Long 

Beach on VHF–FM Channel 16 or call 

at (310) 521–3801. Those in the safety 

zone must comply with all lawful orders 

or directions given to them by the COTP 

or the COTP’s designated representative. 

(d) Enforcement period. This section 

will be enforced from 7 p.m. to 11 p.m. 

on July 4, 2021. The firework display is 

scheduled to commence at 9 p.m. This 

rule will be enforced during the loading, 

transit and duration of the fireworks 

display, which will be broadcasted via 

local Broadcast Notice to Mariners in 

accordance with 33 CFR 165.7. 

Dated: June 25, 2021. 

R.E. Ore, 

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

Port, Los Angeles—Long Beach. 

[FR Doc. 2021–14052 Filed 6–30–21; 8:45 am] 

BILLING CODE 9110–04–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 165 

[Docket No. USCG–2021–0454] 

Safety Zone; Fleet Week Maritime 

Festival, Pier 66, Elliott Bay, Seattle, 

Washington 

AGENCY: Coast Guard, DHS. 

ACTION: Notification of non-enforcement 

of regulation. 

SUMMARY: The Coast Guard will not 

enforce the safety zone for the Fleet 

Week Maritime Festival on waters 

adjacent to Pier 66 in Elliott Bay, 

Seattle, WA in July or August 2021. The 

Captain of the Port Sector Puget Sound 

has determined that enforcement of this 


khammond on DSKJM1Z7X2PROD with RULES