Comment on FR Doc # 2010-14614

Good Afternoon, I am an attorney practicing only in the area of Social Security disability law for the last fifteen years or so. I am a sole practitioner, so represent the smallest of small businesses. I understand that the Treasury Dept proposed rules would affect all that receive payments from the Social Security Administration, making direct deposit or debit card payment a requirement. Certainly these regulations might be expected to extend to attorneys who receive direct fee payments in SSA disability claims. As a small business, receiving paper checks is critical to my tracking of fees and association with claims. Very practically, I make copies for my client files and copies for my income / tax purposes. This past year, during the mortgage crisis, I purchased a home. The mortgage company required me to produce copies of all checks received as income to my business. The copies were readily available so this was easy. I rely on those paper checks. Also, as a self employed person, I pay state taxes, federal taxes, and self employment taxes. I also pay something called a User Fee for the privilege of receiving a paper check in these claims. As the User Fee is 6.3 % of the fee amount I receive (up to an $83 limit presently), it feels/functions like a tax as well. If I am not going to receive a paper check in these cases, I would certainly expect the User Fee to be abolished. What would I be paying for otherwise? The government makes significant money for sending me a single paper check. Thank you for accepting and considering comments regarding this matter. I much appreciate your time and kind attention. With Regards, Dorothy Collier Dixon, Attorney at Law