Federal Register / Vol. 86, No. 124 / Thursday, July 1, 2021 / Rules and Regulations 34957

Subpart C—Approved American DEPARTMENT OF THE TREASURY codified at 6 U.S.C. 531(d). The Viticultural Areas Secretary of the Treasury (the Secretary) Alcohol and Tobacco Tax and Trade has delegated related IRC administrative ■ 2. Subpart C is amended by adding Bureau and enforcement authorities to TTB § 9.278 to read as follows: through Treasury Order 120–01. The 27 CFR Part 70 Secretary also has delegated § 9.278 Ulupalakua AVA. [Docket No. TTB–2021–0004; T.D. TTB–169] administration and enforcement of other (a) Name. The name of the viticultural internal revenue laws to the Internal area described in this section is RIN 1513–AC56 Revenue Service under Treasury Order ‘‘Ulupalakua’’. For purposes of part 4 of 150–10. Removal of Obsolete Regulation Under section 7623 of the IRC (26 this chapter, ‘‘Ulupalakua’’ is a term of Regarding Rewards for Information viticultural significance. U.S.C. 7623), individuals who provide Relating to Violations of Tax Laws information to the Department of the (b) Approved maps. The United States Administered by the Alcohol and Treasury that is used to detect Geological Survey (USGS) 1:24,000 Tobacco Tax and Trade Bureau underpayments of Federal taxes or scale topographic maps used to violations of internal revenue laws may determine the boundary of the AGENCY: Alcohol and Tobacco Tax and Trade Bureau, Treasury. be eligible for monetary Ulupalakua viticultural area is titled ‘‘whistleblower’’ awards under ACTION: Final rule; Treasury decision. ‘‘Makena, Hawaii, 1983.’’ regulations issued by the Secretary. (c) Boundary. The Ulupalakua SUMMARY: In this final rule, the Alcohol TTB had previously issued a viticultural area is located on the island and Tobacco Tax and Trade Bureau whistleblower reward regulation at 27 of Maui, in Hawaii. The boundary of the (TTB) is removing obsolete regulatory CFR 70.41. However, amendments to Ulupalakua viticultural area is as provisions related to whistleblower the Internal Revenue Code have made described in paragraphs (c)(1) through rewards. Under the Internal Revenue this regulation obsolete. See the (6) of this section: Code, individuals who provide amendments made to 26 U.S.C. 7623 by (1) The beginning point is on the information to the Treasury Department section 406 of the Tax Relief and Health Makena, Hawaii, map at the intersection regarding underpayment of taxes or Care Act of 2006 (Pub L. 109–432), of an unnamed, light-duty road known violations of internal revenue laws may section 41108 of the Balanced Budget locally as State Highway 37 and the file claims for monetary Act of 2018 (Pub. L. 115–123), and northernmost unnamed, unimproved ‘‘whistleblower’’ awards. Recent section 1405 of the Taxpayer First Act road in the Palauea land division (a land changes to the Code have made the TTB (Pub. L. 116–25). As a result of these division is known as an ‘‘ahupua’a’’ in regulation regarding whistleblower statutory amendments, described more Hawaii). From the beginning point, rewards obsolete, and, therefore, TTB is fully below, § 70.41 has become proceed south along State Highway 37 removing that provision from its obsolete, and TTB is removing that to the next unnamed, unimproved road regulations. TTB has signed a section from its regulations in 27 CFR in the Palauea land division; then memorandum of understanding with the part 70, Procedure and Administration. Section 406 of the Tax Relief and Internal Revenue Service, under which (2) Proceed west in a straight line for Health Care Act of 2006 significantly the Internal Revenue Service will approximately 2,700 feet to the 1,560- revised 26 U.S.C. 7623 and required the process whistleblower award claims for foot elevation contour; then Treasury Department to establish a information regarding underpayment of (3) Proceed north along the 1,560-foot ‘‘Whistleblower Office’’ within the taxes collected by TTB or violations of elevation contour to the northern Internal Revenue Service (IRS) to the internal revenue laws administered boundary of the Palauea land division; analyze information received by by TTB. then whistleblower claimants and determine DATES: This final rule is effective on July (4) Proceed east along the northern the amount of any award under 26 1, 2021. boundary of the Palauea land division to U.S.C. 7623(b). The IRS Whistleblower the 1,800-foot elevation contour; then FOR FURTHER INFORMATION CONTACT: Office processes claims pertaining to Michael Hoover, Regulations and underpayments of tax that are owed to (5) Proceed south along the 1,800-foot Rulings Division, Alcohol and Tobacco the IRS or violations of internal revenue elevation contour for approximately 400 Tax and Trade Bureau, 1310 G Street laws administered by the IRS that may feet to the point where the 1,800-foot NW, Box 12, Washington, DC 20005; be eligible for an award under 26 U.S.C. elevation contour intersects with an 202–453–1039, ext. 135. 7623(a) and (b). See IRS Delegation imaginary line drawn from the terminus SUPPLEMENTARY INFORMATION: Order 25–07 (delegation to the of the northernmost unnamed, Whistleblower Office of the authority to unimproved road in the Palauea land Background approve IRS discretionary awards under division; then The Alcohol and Tobacco Tax and section 7623(a)). Section 41108 of the (6) Proceed east in a straight line for Trade Bureau (TTB) administers the Balanced Budget Act of 2018 then approximately 800 feet, returning to the following provisions of the Internal clarified the definition of ‘‘collected beginning point. Revenue Code of 1986, as amended proceeds’’ from which the Treasury Signed: June 21, 2021. (IRC, 26 U.S.C.): Chapter 51 (imposing Department may make awards to Mary G. Ryan, Federal excise tax on distilled spirits, whistleblowers. The Taxpayer First Act Administrator. wine, and beer), chapter 52 (imposing further amended 26 U.S.C. 7623 by Federal excise tax on tobacco products establishing a notification process for Approved: June 21, 2021. and cigarette papers and tubes), and whistleblowers and adding protections Timothy E. Skud, sections 4181–4182 (imposing Federal for whistleblowers against retaliation. Deputy Assistant Secretary (Tax, Trade, and excise tax on firearms and ammunition). To modernize the process for Tariff Policy). TTB administers these provisions accepting, processing, and rewarding [FR Doc. 2021–14058 Filed 6–30–21; 8:45 am] pursuant to section 1111(d) of the whistleblowers and to give effect to the BILLING CODE 4810–31–P Homeland Security Act of 2002, as statutory changes, TTB has entered into

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a memorandum of understanding U.S.C. 601 et seq.) do not apply. Signed: June 21, 2021. (MOU) with the IRS Whistleblower Pursuant to 26 U.S.C. 7805(f), TTB Mary G. Ryan, Office. As set forth in that MOU, the IRS submitted this final rule to the Chief Administrator. Whistleblower Office will accept claims Counsel for Advocacy of the Small Approved: June 21, 2021. from whistleblowers via IRS Form 211, Business Administration (SBA) for Timothy E. Skud, Application for Award for Original comment on the impact of the Information, and refer such information regulations on small businesses. TTB Deputy Assistant Secretary (Tax, Trade and Tariff Policy). to TTB when applicable. TTB will received no comments from SBA in determine if the information is response to this final rule. [FR Doc. 2021–14050 Filed 6–30–21; 8:45 am] actionable after any investigation BILLING CODE 4810–31–P undertaken, collect proceeds, and Paperwork Reduction Act provide information, including an This final rule imposes no new evaluation of the whistleblower’s collection of information. The IRS will DEPARTMENT OF HOMELAND contributions, to the IRS Whistleblower account for any burden associated with SECURITY Office. The IRS Whistleblower Office additional respondents to its Coast Guard will process all TTB-related information collection, IRS Form 211, whistleblower award claims filed under Application for Reward for Original 33 CFR 165 26 U.S.C. 7623 under the IRS Information (20,000 annual respondents regulations and procedures. Under the and 15,000 burden hours), which has [Docket Number USCG–2021–0439] MOU, the IRS will consider references been previously reviewed and approved to the ‘‘Internal Revenue Service’’ or by OMB and assigned control number RIN 1625–AA00 ‘‘IRS’’ in the relevant IRS regulations 1545–0409. and procedures to include TTB Safety Zone; Caruso Affiliated personnel and TTB actions when Drafting Information Holdings Fireworks Event, Newport appropriate. Beach, California Updated information on the Michael Hoover of the Regulations whistleblower program, including how and Rulings Division drafted this AGENCY: Coast Guard, DHS. and where to file such claims with the document with the assistance of other ACTION: Temporary final rule. IRS Whistleblower Office is available on Alcohol and Tobacco Tax and Trade the TTB website at www.ttb.gov. Bureau personnel. SUMMARY: The Coast Guard is establishing a temporary safety zone List of Subjects in 27 CFR Part 70 Regulatory Analysis and Notices near Balboa Pier, Newport Beach Executive Order 12866 Administrative practice and Harbor, California, around the fireworks procedure, Claims, Excise taxes, launch barge SWOB–1, during the It has been determined that this notice Freedom of information, Law loading of pyrotechnics at Los Angeles is not a significant regulatory action as enforcement, Penalties, Reporting and Berth 184, the transit of the barge from defined in Executive Order 12866 of recordkeeping requirements, Surety LA Berth 184 to the display location in September 30, 1993. Therefore, a bonds. vicinity of Southeast of Balboa Pier and regulatory assessment is not necessary. for the duration of the fireworks display, Amendments to the Regulations Inapplicability of Prior Notice and on July 4, 2021. This temporary safety zone is necessary to provide for the Public Comment Procedures and For the reasons discussed in the safety of the waterway users by keeping Delayed Effective Date preamble, TTB is amending 27 CFR them clear of potential harmful debris chapter I, part 70 as follows: TTB is issuing this final rule without within the fall out zone during the prior notice and opportunity for public fireworks display scheduled to take comment pursuant to authority under PART 70—PROCEDURE AND ADMINISTRATION place within Newport Beach Harbor, section 4(a) of the Administrative and the loading and transit of the Procedure Act, as amended (APA) (5 explosives. Entry of persons or vessels ■ 1. The authority citation for part 70 U.S.C. 553(b)(B)). That provision into this temporary safety zone is continues to read as follows: authorizes an agency to issue a rule prohibited unless specifically without prior notice when the agency Authority: 5 U.S.C. 301 and 552; 26 U.S.C. authorized by the Captain of the Port, for good cause finds that those 4181, 4182, 5123, 5203, 5207, 5275, 5367, Los Angeles—Long Beach, or her procedures are ‘‘impracticable, 5415, 5504, 5555, 5684(a), 5741, 5761(b), designated representative. unnecessary, or contrary to the public 5802, 6020, 6021, 6064, 6102, 6155, 6159, DATES: This rule is effective from 7 p.m. interest.’’ In this final rule, TTB is 6201, 6203, 6204, 6301, 6303, 6311, 6313, through 11 p.m. on July 4, 2021. removing a regulatory provision that has 6314, 6321, 6323, 6325, 6326, 6331–6343, become obsolete due to statutory 6401–6404, 6407, 6416, 6423, 6501–6503, ADDRESSES: To view documents changes, so TTB finds that prior notice 6511, 6513, 6514, 6532, 6601, 6602, 6611, mentioned in this preamble as being is unnecessary. TTB also finds that it is 6621, 6622, 6651, 6653, 6656–6658, 6665, available in the docket, go to http:// unnecessary to provide a delayed 6671, 6672, 6701, 6723, 6801, 6862, 6863, www.regulations.gov, type USCG–2021– effective date for revoking its obsolete 6901, 7011, 7101, 7102, 7121, 7122, 7207, 0439 in the ‘‘SEARCH’’ box and click regulation under section 4(c) of the APA 7209, 7214, 7304, 7401, 7403, 7406, 7423, ‘‘SEARCH.’’ Click on Open Docket (5 U.S.C. 553(d)); this rule is therefore 7424, 7425, 7426, 7429, 7430, 7432, 7502, Folder on the line associated with this effective immediately. 7503, 7505, 7506, 7513, 7601–7606, 7608– rule. 7610, 7622, 7623, 7653, 7805. FOR FURTHER INFORMATION CONTACT: If Regulatory Flexibility Act § 70.41 [Removed and Reserved] you have questions about this proposed Because no notice of proposed rulemaking, call or email the LCDR rulemaking is required, the provisions ■ 2. Section 70.41 is removed and Maria Wiener, U.S. Coast Guard Sector of the Regulatory Flexibility Act (5 reserved. Los Angeles—Long Beach; telephone

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