[Federal Register Volume 74, Number 135 (Thursday, July 16, 2009)]
[Notices]
[Page 34640]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E9-16903]



[[Page 34640]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Paper Check Conversion Over the Counter

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Electronic fund transfers of one-time payments for written 
determinations.

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SUMMARY: The Internal Revenue Service intends to begin electronically 
processing payments received by check for written determinations 
pursuant to Rev. Proc. 2009-01. When a requestor makes a payment by 
check for a written determination, the requestor authorizes the IRS to 
either use information from the check to make a one-time electronic 
fund transfer from the requestor's account or to process the payment as 
a check transaction. When the IRS uses information from the check to 
make an electronic fund transfer, funds may be withdrawn from the 
requestor's account as soon as the same day that the IRS receives the 
payment. Additionally, the requestor will not receive the check back 
from their financial institution. This change in procedure will be 
effective on and after August 17, 2009.

FOR FURTHER INFORMATION CONTACT: For inquiries, please call Michael E. 
Parker, Director, Legal Processing Division, Office of Chief Counsel, 
Internal Revenue Service, at 202-622-4528, or through the Internet at 
[email protected].

Michael E. Parker,
Director, Legal Processing Division (Procedure and Administration).
[FR Doc. E9-16903 Filed 7-15-09; 8:45 am]
BILLING CODE 4830-01-P