[Federal Register Volume 89, Number 172 (Thursday, September 5, 2024)]
[Proposed Rules]
[Page 72348]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-19854]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[REG-120137-19]
RIN 1545-BP66


Update of Regulations Regarding Payment of Tax by Commercially 
Acceptable Means

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking; reopening of comment period.

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SUMMARY: This document reopens the period to submit comments or to 
request a public hearing for a notice of proposed rulemaking (REG-
120137-19) that was published in the Federal Register on Tuesday, July 
2, 2024. The proposed regulations relate to the payment of tax by 
commercially acceptable means and reflect changes to the law made by 
the Taxpayer First Act that would allow the IRS to directly accept 
payments of tax by credit or debit card, without having to connect 
taxpayers to third-party payment processors.

DATES: The comment period to submit written or electronic comments for 
the notice of proposed rulemaking published on July 2, 2024 (89 FR 
54746), or to request a public hearing, is reopened through September 
24, 2024.

ADDRESSES: Commenters are strongly encouraged to submit public comments 
electronically. Submit electronic submissions via the Federal 
eRulemaking Portal at https://www.regulations.gov (indicate IRS and 
REG-120137-19) by following the online instructions for submitting 
comments. Requests for a public hearing must be submitted as prescribed 
in the ``Comments and Requests for a Public Hearing'' section. Once 
submitted to the Federal eRulemaking Portal, comments cannot be edited 
or withdrawn. The Department of the Treasury (Treasury Department) and 
the IRS will publish any comments submitted electronically or on paper 
to the public docket. Send paper submissions to: CC:PA:01:PR (REG-
120137-19), Room 5203, Internal Revenue Service, P.O. Box 7604, Ben 
Franklin Station, Washington, DC 20044.

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Crystal Jackson-Kaloz of the Office of the Associate Chief Counsel 
(Procedure and Administration), (202) 317-5191 (not a toll-free 
number); concerning the submission of comments and requests for a 
public hearing, Publications and Regulations Section at (202) 317-6901 
(not a toll-free number), or by sending an email at 
[email protected] (preferred).

SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and request 
for comments that appeared in the Federal Register on Tuesday, July 2, 
2024 (89 FR 54746), announced that written or electronic comments must 
be received by September 3, 2024. Due to public interest, the due date 
to receive comments or request a public hearing has been reopened 
through Tuesday, September 24, 2024.

Regina L. Johnson,
Federal Register Liaison, Publications and Regulations Section, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2024-19854 Filed 9-4-24; 8:45 am]
 BILLING CODE 4830-01-P