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Rule

Electronic Funds Transfer of Depository Taxes; Correction

Document Details

Information about this document as published in the Federal Register.

Published Document

This document has been published in the Federal Register. Use the PDF linked in the document sidebar for the official electronic format.

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AGENCY:

Internal Revenue Service (IRS), Treasury.

ACTION:

Correcting amendment.

SUMMARY:

This document contains corrections to final regulations (TD 9507) that were published in the Federal Register on Tuesday, December 7, 2010 (75 FR 75897) providing guidance relating to Federal tax deposits (FTDs) by Electronic Funds Transfer (EFT). The temporary and final regulations provide rules under which depositors must use EFT for all FTDs and eliminate the rules regarding FTD coupons.

DATES:

This correction is effective on January 6, 2011 and is applicable in taxable years ending on or after December 31, 2010.

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FOR FURTHER INFORMATION CONTACT:

Michael E. Hara, (202) 622-4910 (not a toll-free number).

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SUPPLEMENTARY INFORMATION:

Background

The final regulations that are the subject of this document is under section 6302 of the Internal Revenue Code.

Need for Correction

As published, the final regulations (TD 9507) contain errors that may prove to be misleading and are in need of clarification.

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List of Subjects

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Correction of Publication

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Accordingly,

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PART 40—EXCISE TAX PROCEDURAL REGULATIONS

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

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PART 301—PROCEDURE AND ADMINISTRATION

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

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PART 301—PROCEDURE AND ADMINISTRATION

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

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Guy Traynor,

Federal Register Liaison, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, Procedure and Administration.

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[FR Doc. 2010-33354 Filed 1-5-11; 8:45 am]

BILLING CODE 4830-01-P