Comment on FR Doc # 2010-20737

The proposal states that 97.5% of all deposits are made electronically. Is this in terms of $s or quantity of transactions? This sounds more likely in terms of $s, considering large corps pay the majority of taxes, and in that case this would not justify the mandate. I am 100% in favor of clients paying ALL taxes electronically, but unfortunately, too many small business owners simply don't like using electronic payments for anything or don't trust the security of the systems. I believe the thresholds need to be closely reviewed and make sure they are appropriate for small businesses.