View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BJ13 Publication ID: Fall 2010 
Title: Electronic Payment of Depository Taxes 
Abstract: The proposed regulations would require all businesses with a quarterly Federal tax liability of more than $2,500 to pay taxes electronically. Current regulations require electronic payment if the taxpayer has $200,000 in aggregate Federal tax liability during a calendar year. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 31   
Legal Authority: 26 USC 6302(h)(1)    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  08/23/2010  75 FR 51707   
Notice of Public Hearing correction  08/26/2010  75 FR 52485   
Outline of Topics Due  09/20/2010    
NPRM Comment Period End  09/22/2010    
Public Hearing  09/27/2010    
Public Hearing Cancelled  09/27/2010  75 FR 59172   
Final Action  06/00/2011    
Additional Information: REG-153340-09 Drafting attorney: Michael E. Hara (202) 622-4910 Reviewing attorney: James C. Gibbons (202) 622-4910 CC: PA: Branch 1
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Michael E. Hara
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5529,
Washington, DC 20224
Phone:202 317-5417
Fax:202 874-9248
Email: michael.e.hara@irscounsel.treas.gov