{"abstract":"This document contains proposed regulations relating to Federal tax deposits (FTDs) by Electronic Funds Transfer (EFT). The proposed regulations affect all taxpayers that currently use FTD coupons. In response to the decision of the Financial Management Service to discontinue the system that processes FTD coupons, the proposed regulations provide rules under which depositors must use EFT for all FTDs and eliminate the rules regarding FTD coupons. This document also provides notice of a public hearing on these proposed regulations.","action":"Notice of proposed rulemaking and notice of public hearing.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2010/08/23/2010-20737.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":31,"title":26},{"chapter":null,"citation_url":null,"part":40,"title":26},{"chapter":null,"citation_url":null,"part":301,"title":26}],"citation":"75 FR 51707","comment_url":null,"comments_close_on":"2010-09-22","correction_of":null,"corrections":[],"dates":"Written or electronic comments must be received by September 22, 2010. Outlines of topics to be discussed at the public hearing scheduled for September 21, 2010, must be received by September 20, 2010.","disposition_notes":null,"docket_ids":["REG-153340-09"],"dockets":[],"document_number":"2010-20737","effective_on":null,"end_page":51713,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2010/08/23/2010-20737.xml","html_url":"https://www.federalregister.gov/documents/2010/08/23/2010-20737/electronic-funds-transfer-of-depository-taxes","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2010-20737?publication_date=2010-08-23","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2010-08-23/2010-20737/mods.xml","not_received_for_publication":null,"page_length":7,"page_views":{"count":4347,"last_updated":"2026-04-04 14:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2010-08-23/pdf/2010-20737.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2010-08-23","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2010/08/23/2010-20737.txt","regulation_id_number_info":{"1545-BJ13":{"issue":"201104","html_url":"https://www.federalregister.gov/regulations/1545-BJ13/electronic-payment-of-depository-taxes","title":"Electronic Payment of Depository Taxes","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201104&RIN=1545-BJ13&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BJ13"],"regulations_dot_gov_info":{"comments_count":29,"agency_id":"IRS","document_id":"IRS-2010-0026-0001","checked_regulationsdotgov_at":"2022-02-26T04:30:04Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":51707,"subtype":null,"title":"Electronic Funds Transfer of Depository Taxes","toc_doc":"Public Hearing","toc_subject":"Electronic Funds Transfer of Depository Taxes:","topics":["Employment taxes","Estate taxes","Excise taxes","Gift taxes","Income taxes","Penalties","Pensions","Railroad retirement","Reporting and recordkeeping requirements","Social security","Unemployment compensation"],"type":"Proposed Rule","volume":75}