Comment on FR Doc # 2010-20737

In response to the invitation for comments on the IRS proposal requiring deposit of various federal taxes via electronic means, we submit the following. In addition to the exception allowed for payroll tax liabilities of less than $2,500, we are of the opinion that it is reasonable to also make exception for other types of taxes if the annual amounts due are expected to be less than $2,500. Especially with regards to trusts, private foundations and not-for-profit entities with small amounts of taxes due, a voucher system should be allowed so that payments can be mailed to IRS on a quarterly basis or mailed with a voucher at time of filing the tax return. Some of these entities have minimal activity, and/or frequent changes in officers/staff, and maintaining current passwords for EFTPS would be an unreasonable burden.