# [Amended]
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correcting amendment.
**SUMMARY:**
This document contains corrections to final 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 EFT for all FTDs and eliminate the rules regarding FTD coupons.
**DATES:**
This correction is effective on January 6, 2011 and is applicable in taxable years ending on or after December 31, 2010.
**FOR FURTHER INFORMATION CONTACT:**
Michael E. Hara, (202) 622-4910 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulations that are the subject of this document is under section 6302 of the Internal Revenue Code.
**Need for Correction**
As published, the final regulations (TD 9507) contain errors that may prove to be misleading and are in need of clarification.
**List of Subjects**
Excise taxes, Reporting and recordkeeping requirements.
Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income taxes, Penalties, Reporting and recordkeeping requirements.
**Correction of Publication**
Accordingly, 26 CFR parts 40 and 301 are corrected by making the following correcting amendments:
**26 CFR Part 40**
**PART 40—EXCISE TAX PROCEDURAL REGULATIONS**
*Paragraph 1.* The authority citation for part 40 continues to read in part as follows:
**Authority:**
26 U.S.C. 7805 * * *
**26 CFR Part 40**
§ 40.6302(c)-3
*Par. 2.* Section 40.6302(c)-3, paragraph (c) is amended by removing the language in the third sentence “ “legal holiday” ” and adding in its place “ *legal holiday* .”
**26 CFR Part 301**
**PART 301—PROCEDURE AND ADMINISTRATION**
*Par. 3.* The authority citation for part 301 continues to read in part as follows:
**Authority:**
26 U.S.C. 7805 * * *
**26 CFR Part 301**
*Par. 4.* Part 301 is amended by revising the authority paragraph to read as follows:
**PART 301—PROCEDURE AND ADMINISTRATION**
*Par. 21.* The authority citation for part 301 continues to read in part as follows:
**Authority:**
26 U.S.C. 7805 * * *
Guy Traynor,
Federal Register Liaison, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, Procedure and Administration.