[Federal Register Volume 76, Number 4 (Thursday, January 6, 2011)]
[Rules and Regulations]
[Pages 708-709]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-33357]


=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1, 31, 40, and 301

[TD 9507]
RIN 1545-BJ13


Electronic Funds Transfer of Depository Taxes; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final and temporary regulations.

-----------------------------------------------------------------------

SUMMARY: This document contains corrections to final and temporary 
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

[[Page 709]]

EFT for all FTDs and eliminate the rules regarding FTD coupons.

DATES: Effective January 6, 2011.

FOR FURTHER INFORMATION CONTACT: Michael Hara, (202) 622-4910 (not a 
toll free number).

SUPPLEMENTARY INFORMATION:

Background

    The final and temporary regulations (TD 9507) that are the subject 
of these corrections are under section 6302 of the Internal Revenue 
Code.

Need for Correction

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

Correction of Publication

    Accordingly, the final and temporary regulations (TD 9507), that 
are the subject of FR Doc. 2010-30526, are corrected as follows:
    1. On page 75898, in the preamble, column 3, under the paragraph 
heading ``9. Business Days and Legal Holidays'', line 8 from the bottom 
of the page, the language ``section 7503, the term ``legal holiday'''' 
is corrected to read ``section 7503, the term legal holiday''.
    2. On page 75899, in the preamble, column 1, line 19 from the top 
of the page, the language ``transitional relief. Notice 2010- states'' 
is corrected to read ``transitional relief. Notice 2010-87 states''.

Guy Traynor,
Federal Register Liaison, Publications and Regulations Branch, Legal 
Processing Division, Associate Chief Counsel (Procedure and 
Administration).
[FR Doc. 2010-33357 Filed 1-5-11; 8:45 am]
BILLING CODE 4830-01-P