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TREAS/IRS RIN: 1545-BP66 Publication ID: Fall 2024 
Title: Payment by Credit Card and Debit Card 
Abstract:

Prior to passage of The Taxpayer First Act (TFA), IRC 6311(d) allowed the IRS to enter into contracts related to receiving tax payments by debit card or credit card but prohibited the IRS from paying a fee under such contract. The current regulations reflect this prohibition. The TFA amended section 6311(d) to allow the IRS to pay a fee under a contract related to receiving tax payments by debit or credit card so long as the fee is recouped from the taxpayer.

These regulations remove the prohibition on paying a fee under such a contract, remove the prohibition on charging the tax payer a fee, specify that the reimbursement fee received from the taxpayer is not a tax and is not eligible for refund or credit under section 6402, specify that the error resolution procedures in the regulation apply to the reimbursement fee, and require the Commissioner to seek to minimize the amount of the fee paid under such a contract. The comment period for these proposed regulations was reopened on September 5, 2024, and closed on September 24, 2024.

 
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 301.6311-2   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 6311   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/02/2024  89 FR 54746   
NPRM Comment Period End  09/03/2024 
NPRM Comment Period Reopened  09/05/2024  89 FR 72348   
NPRM Comment Period Reopened End  09/24/2024 
Final Action  12/00/2024 
Additional Information: REG-120137-19 (NPRM) Drafter attorney: Crystal Jackson-Kaloz (202) 317-5191 Reviewer attorney: John P. Stemwedel (202) 317-5072 Treasury attorney: Shamik Trivedi (202) 622-6288 CC:PA:B4
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Crystal Jackson-Kaloz
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington , DC 20224
Phone:202 317-5191
Fax:202 317-5236
Email: crystal.l.jackson-kaloz@irscounsel.treas.gov