SECTION 8. ACH CREDIT ENTRY

p a y e r’s account to the appropriate Tr e a- .05 If the taxpayer timely and accu sury account. The Financial Agent also rately requests an ACH credit entry, the will transmit the related payment data, taxpayer’s financial institution is respon .01 A taxpayer must ensure that the supplied by the taxpayer, to the Service sible for the timely origination of the FTD or FTP is timely made. Publication for posting to the taxpayer’s account(s). ACH credit entry with the appropriate

1997–30 I R B 12 July 28 1997