ADMINISTRATIVE

REG-120137-19, page 336. These proposed regulations would remove the prohibition in the current regulation under section 6311(d)(2) that prevents the IRS from paying a fee under a contract that allows the receipt of credit card or debit card payments from a taxpayer. The proposed regulations would also remove the prohibition on charging the taxpayer a fee for paying taxes by credit or debit card. The proposed regulations reflect amendments to section 6311 made in the Taxpayer First Act. The proposed regulation would not require the IRS to change its current procedure of using third parties to process credit and debit card tax payments.