Comment on FR Doc # 2010-20737

The stopping of federal tax deposits at financial institutions will cause a real hardship for small businesses who either don't have computer access or have it, but have intermittent problems getting or staying on line. The small business community is not ready for this type of change. If it cannot be avoided for some reason the present $2,500 limit for submitting checks by mail should be raised to $10,000. Estimated income tax payments should continue to be able to be mailed.