49924 Federal Register / Vol. 86, No. 170 / Tuesday, September 7, 2021 / Rules and Regulations 

will not have a significant economic 

impact on a substantial number of small 

entities. 

Pursuant to section 7805(f) of the 

Code, the notice of proposed rulemaking 

preceding these final regulations was 

submitted to the Chief Counsel for the 

Office of Advocacy of the Small 

Business Administration for comments 

on its impact on small business. No 

comments were received from the Chief 

Counsel for the Office of Advocacy of 

the Small Business Administration. 

Drafting Information 

The principal author of these final 

regulations is William V. Spatz of the 

Office of Associate Chief Counsel 

(Procedure and Administration). 

However, other personnel from the 

Treasury Department and the IRS 

participated in their development. 

List of Subjects in 26 CFR Part 301 

Employment taxes, Estate taxes, 

Excise taxes, Gift taxes, Income taxes, 

Penalties, Reporting and recordkeeping 

requirements. 

Adoption of Amendments to the 

Regulations 

Accordingly, 26 CFR part 301 is 

amended as follows: 

PART 301—PROCEDURE AND 

ADMINISTRATION 

Paragraph 1. The general authority 

citation for part 301 continues to read in 

part as follows: 

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

Par. 2. Section 301.7602–1 is 

amended: 

■ 1. In paragraph (b)(2), by adding 

‘‘(Secretary)’’ at the end of the first 

sentence. 

■ 2. By revising paragraphs (b)(3) and 

(d). 

The revisions read as follows: 

§ 301.7602–1 Examination of books and 

witnesses. 

* * * * * 

(b) * * * 

(3) Participation of a person described 

in section 6103(n)—(i) IRS contractor 

access to books and records obtained by 

the IRS administratively—(A) In 

general. The Secretary may not, under 

the authority of section 6103(n), provide 

any books, papers, records, or other data 

obtained pursuant to section 7602 to 

any person authorized under section 

6103(n), except when such person 

requires such information for the sole 

purpose of providing expert evaluation 

and assistance to the IRS. 

(B) Persons providing expert 

evaluation and assistance. For the 

purposes of paragraph (b)(3)(i)(A) of this 

section, persons providing expert 

evaluation and assistance may include, 

but are not limited to, the following: 

(1) Persons with specialized expertise 

in certain substantive areas, including, 

but not limited to, economists, 

engineers, attorneys specializing in an 

area relevant to an issue in the 

examination (such as patent law, 

property law, environmental law, or 

foreign, state, or local law (including 

foreign, state, or local tax law)), industry 

experts, or other subject-matter experts; 

(2) Persons providing support as 

ancillary service contractors including, 

but not limited to, court reporters, 

translators or interpreters, photocopy 

services, providers of data processing 

programs or equipment, litigation 

support services, or other similar 

contractors; and 

(3) Whistleblower-related contractors 

described in § 301.6103(n)–2. 

(C) Hiring of certain non-government 

attorneys. The IRS may not hire an 

attorney as a contractor to assist in an 

examination under section 7602 unless 

the attorney is hired by the IRS as a 

specialist in foreign, state, or local law 

(including foreign, state, or local tax 

law), or in non-tax substantive law that 

is relevant to an issue in the 

examination, such as patent law, 

property law, or environmental law, or 

is hired for knowledge, skills, or 

abilities other than providing legal 

services as an attorney. 

(ii) IRS contractor participation in an 

IRS summons interview—(A) In general. 

No person other than an officer or 

employee of the IRS or its Office of 

Chief Counsel may, on behalf of the 

Secretary, question a witness under oath 

whose testimony was obtained pursuant 

to section 7602. Persons authorized by 

section 6103(n) and with whom the 

Secretary may provide books, papers, 

records, or other data obtained pursuant 

to section 7602 may also attend a 

summons interview and provide 

assistance to the IRS or Office of Chief 

Counsel employees in attendance, but 

may not question the summoned 

witness under oath or ask a summoned 

person’s representative to clarify an 

objection or assertion of privilege. 

(B) Court reporters, translators, and 

interpreters are not barred from asking 

questions. Court reporters who are hired 

as contractors by the IRS to make a 

record of an IRS summons interview are 

permitted to ask typical housekeeping 

questions of a summoned witness. 

Examples of such questions include, but 

are not limited to, asking whether the 

witness swears to tell the truth, asking 

the witness to spell a word or phrase, 

and asking whether the witness can 

speak up or speak rather than gesture an 

answer. Translators and interpreters 

who are hired as contractors by the IRS 

to assist in the interview of a summoned 

witness are permitted to translate any of 

the questions that are asked of the 

witness by an IRS or Office of Chief 

Counsel officer or employee and to ask 

questions which may be necessary to 

clarify the translation. 

* * * * * 

(d) Applicability date. This section is 

applicable after September 3, 1982, 

except for paragraphs (b)(1) and (2) of 

this section, which are applicable on 

and after April 1, 2005, and paragraph 

(b)(3) of this section, which applies to 

examinations begun or administrative 

summonses served by the IRS on or after 

August 6, 2020. For rules under 

paragraphs (b)(1) and (2) of this section 

that are applicable to summonses issued 

on or after September 10, 2002 or under 

paragraph (b)(3) of this section that are 

applicable to summons interviews 

conducted on or after June 18, 2014 and 

before July 14, 2016, see 26 CFR 

301.7602–1T (revised as of April 1, 

2016). For rules under paragraph (b)(3) 

of this section that are applicable to 

administrative summonses served by 

the IRS before August 6, 2020, see 26 

CFR 301.7602–1 (revised as of April 1, 

2020). 

Douglas W. O’Donnell, 

Deputy Commissioner for Services and 

Enforcement. 

Approved: August 20, 2021. 

Mark J. Mazur, 

Acting Assistant Secretary of the Treasury 

(Tax Policy). 

[FR Doc. 2021–19225 Filed 9–2–21; 4:15 pm] 

BILLING CODE 4830–01–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 165 

[Docket No. USCG–2021–0585] 

Safety Zones; Fireworks Displays, Air 

Shows and Swim Events in the Captain 

of the Port Long Island Sound Zone 

AGENCY: Coast Guard, Department of 

Homeland Security (DHS). 

ACTION: Notification of enforcement of 

regulation. 

SUMMARY: The Coast Guard will enforce 

safety zones for marine events in the 

Long Island Sound Captain of the Port 

Zone on the dates and times provided 

in the tables below. This action is 


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Federal Register / Vol. 86, No. 170 / Tuesday, September 7, 2021 / Rules and Regulations 49925 

necessary to provide for the safety of life 

and property along the navigable 

waterways. During the enforcement 

periods, all vessels that transit in the 

locations listed must adhere to the 

regulations unless specified by the 

Captain of the Port (COTP) or 

designated representative. 

DATES: The regulations in 33 CFR 

165.151 will be enforced for 9.3 Village 

of Island Park Labor Day Celebration 

Fireworks, 9.4 The Creek Fireworks, and 

9.7 Dolan Family Labor Day Fireworks 

regulated areas listed in the Table to 

§ 165.151 from 8:30 p.m. to 10:30 p.m. 

on September 4 and 6, 2021. 

FOR FURTHER INFORMATION CONTACT: If 

you have questions about this 

notification of enforcement, call or 

email MST1 Chris Gibson, Waterways 

Management Division, U.S. Coast 

Guard; telephone 203–468–4565, email 

chris.a.gibson@uscg.mil. 

SUPPLEMENTARY INFORMATION: The Coast 

Guard will enforce the safety zones 

listed in 33 CFR 165.151 at the specified 

dates and times indicated below. 

TABLE 1 TO § 165.151 

9.3 Village of Island Park Labor Day Celebration Fireworks ................ • Date: September 4, 2021. From 8:30 p.m. to 10:30 p.m. 

• Location: Waters off Village of Island Park Fishing Pier, Village 

Beach, NY, in approximate position 40°36′30.95′′ N, 073°39′22.23′′ 

W (NAD 83). 

9.4 The Creek Fireworks ....................................................................... • Date: September 4, 2021. From 8:30 p.m. to 10:30 p.m. 

• Location: Waters of Long Island Sound off the Creek Golf Course, 

Lattingtown, NY, in approximate position 40°54′13′′ N, 073°35′58′′ W 

(NAD 83). 

9.7 Dolan Family Labor Day Fireworks ................................................. • Date: September 6, 2021. From 8:30 p.m. to 10:30 p.m. 

• Location: Waters of Oyster Bay Harbor in Long Island Sound off 

Oyster Bay, NY in approximate position 40°53′43.50′′ N, 

073°30′06.85′′ W. 

This action is being taken to provide 

for the safety of life on navigable 

waterways during these events. During 

the enforcement periods, as reflected in 

§ 165.151, the established safety zones 

prohibit persons and vessels entering 

into, transiting through, mooring, or 

anchoring unless they receive 

permission from the COTP or 

designated representative. 

This notification issued under 

authority 46 U.S.C. 70041 and 5 U.S.C. 

552 (a). In addition to this notice of 

enforcement in the Federal Register, the 

Coast Guard plans to provide 

notification of this enforcement period 

via the Local Notice to Mariners. If the 

COTP determines that the safety zone is 

no longer enforceable for the full 

duration in this notification, a Broadcast 

Notice to Mariners may grant 

permission to enter the regulated area. 

Dated: August 27, 2021. 

E.J. Van Camp, 

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

Port Long Island Sound. 

[FR Doc. 2021–19149 Filed 9–3–21; 8:45 am] 

BILLING CODE 9110–04–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 52 

[EPA–R03–OAR–2021–0052; FRL–8876–02– 

R3] 

Approval and Promulgation of Air 

Quality Implementation Plans; 

Maryland; Emissions Statement 

Requirement for the 2015 Ozone 

National Ambient Air Quality Standard 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Final rule. 

SUMMARY: The Environmental Protection 

Agency (EPA) is approving a state 

implementation plan (SIP) revision 

formally submitted by the Maryland 

Department of the Environment (MDE) 

on behalf of the State of Maryland. The 

revision provides the State of 

Maryland’s certification that its existing 

emissions statement program satisfies 

the emissions statement requirements of 

the Clean Air Act (CAA) for the 2015 

ozone National Ambient Air Quality 

Standard (NAAQS). EPA is approving 

the State of Maryland’s emissions 

statement program certification for the 

2015 ozone NAAQS as a SIP revision in 

accordance with the requirements of the 

CAA. 

DATES: This final rule is effective on 

October 7, 2021. 

ADDRESSES: EPA has established a 

docket for this action under Docket ID 

Number EPA–R03–OAR–2021–0052. All 

documents in the docket are listed on 

the https://www.regulations.gov 

website. Although listed in the index, 

some information is not publicly 

available, e.g., confidential business 

information (CBI) or other information 

whose disclosure is restricted by statute. 

Certain other material, such as 

copyrighted material, is not placed on 

the internet and will be publicly 

available only in hard copy form. 

Publicly available docket materials are 

available through https://

www.regulations.gov, or please contact 

the person identified in the FOR FURTHER

INFORMATION CONTACT section for 

additional availability information. 

FOR FURTHER INFORMATION CONTACT: 

Adam Yarina, Planning & 

Implementation Branch (3AD30), Air & 

Radiation Division, U.S. Environmental 

Protection Agency, Region III, 1650 

Arch Street, Philadelphia, Pennsylvania 

19103. The telephone number is (215) 

814–2108. Mr. Yarina can also be 

reached via electronic mail at 

yarina.adam@epa.gov. 

SUPPLEMENTARY INFORMATION: 

I. Background 

On June 16, 2021 (86 FR 32006), EPA 

published a notice of proposed 

rulemaking (NPRM) proposing approval 

of a SIP revision for the State of 

Maryland. In the NPRM, EPA proposed 

approval of Maryland’s certification that 

Maryland’s emissions statement 

regulation meets the emissions 

statement requirement of section 

182(a)(3)(B) of the CAA for the 2015 

ozone NAAQS. The formal SIP revision 

was submitted by the State of Maryland, 


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