For Tax Professionals  
IA-03-94 September 24, 1996

Federal Tax Deposits by Electronic Funds Transfer

[4830-01-u] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1, 31 and 40 [IA-03-94] RIN 1545-AS79

TITLE: Federal Tax Deposits by Electronic Funds Transfer

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking by cross reference to temporary regulations and notice of public hearing.

SUMMARY: In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that provide guidance relating to the deposit of taxes by electronic funds transfer under section 6302(h) of the Internal Revenue Code. The text of the temporary regulations also serves as the comment document for this notice of proposed rulemaking. This document also provides notice of a public hearing on these proposed regulations.

DATES: Written comments must be received by August 31, 1994. Outlines of topics to be discussed at the public hearing

scheduled for September 21, 1994, beginning at 1: 00 p.m. must be received by August 31, 1994.

ADDRESSES: Send submissions to: CC: DOM: CORP: T: R (IA-03-94), room 5228, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. In the alternative, submissions may be hand delivered between the hours of 8 a.m. and 5 p.m. to: CC: DOM: CORP: T: R (IA-03-94), Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue, NW, Washington, DC. The public hearing will be held in the IRS Auditorium.

FOR FURTHER INFORMATION CONTACT: Concerning the regulations, Vincent G. Surabian, 202-622-6232 (not a toll-free number). Concerning submissions and the public hearing, Michael Slaughter 202-622-7190 (not a toll-free number).

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