Comment on FR Doc # 2010-20737

I work with over 100 homeowners associations which pay some Federal income tax (1120, 1120H). In many cases, financial functions are handled by volunteers who have no other dealings with the service (other than filing their own 1040) and are not small businesspeople. Under the current system, I send them a reminder, they take the deposit to the bank or mail it to the Federal Reserve. Under this proposed reg, they will ask me to handle this chore electronically which would require me to establish a separate account and password for all these entities. I don't have the staff to deal with it. Why can't we simply send the IRS a check and be done with it? Why does it have to be so complicated? This is a huge burden for these organizations and those that manage them. Please rethink this process.