§6302 — Mode or time of collection
7 cases·1 distinguished·6 cited
Statute Text — 26 U.S.C. §6302
If the mode or time for collecting any tax is not provided for by this title, the Secretary may establish the same by regulations.
Whether or not the method of collecting any tax imposed by chapter 21, 31, 32, or 33, or by section 4481 is specifically provided for by this title, any such tax may, under regulations prescribed by the Secretary, be collected by means of returns, stamps, coupons, tickets, books, or such other reasonable devices or methods as may be necessary or helpful in securing a complete and proper collection of the tax.
The Secretary may authorize Federal Reserve banks, and incorporated banks, trust companies, domestic building and loan associations, or credit unions which are depositaries or financial agents of the United States, to receive any tax imposed under the internal revenue laws, in such manner, at such times, and under such conditions as he may prescribe; and he shall prescribe the manner, times, and conditions under which the receipt of such tax by such banks, trust companies, domestic building and loan associations, and credit unions is to be treated as payment of such tax to the Secretary.
The taxes imposed by subchapter D of chapter 32 of this title (relating to taxes on recreational equipment) shall be due and payable on the date for filing the return for such taxes.
Except as provided in paragraph (2), if, under regulations prescribed by the Secretary, a person is required to make deposits of any tax imposed by section 4251 or subsection (a) or (b) of section 4261 with respect to amounts considered collected by such person during any semimonthly period, such deposit shall be made not later than the 3rd day (not including Saturdays, Sundays, or legal holidays) after the close of the 1st week of the 2nd semimonthly period following the period to which such amounts relate.
In the case of a person required to make deposits of the tax imposed by section 4251, 4261, or 4271 with respect to amounts considered collected by such person during any semimonthly period, the amount of such tax included in bills rendered or tickets sold during the period beginning on September 1 and ending on September 11 shall be deposited not later than September 29.
If September 29 falls on a Saturday or Sunday, the due date under subparagraph (A) shall be—
in the case of Saturday, the preceding day, and
in the case of Sunday, the following day.
In the case of deposits not required to be made by electronic funds transfer, subparagraphs (A) and (B) shall be applied by substituting “September 10” for “September 11” and “September 28” for “September 29”.
Except as otherwise provided in this subsection and subsection (e), if any person is required under regulations to make deposits of taxes under subtitle D with respect to semimonthly periods, such person shall make deposits of such taxes for the period beginning on September 16 and ending on September 26 not later than September 29.
If any person is required under regulations to make deposits of taxes under subchapter D of chapter 38 with respect to semimonthly periods, in lieu of paragraph (1), such person shall make deposits of such taxes for—
the second semimonthly period in August, and
the period beginning on September 1 and ending on September 11,
not later than September 29.
In the case of deposits not required to be made by electronic funds transfer, paragraphs (1) and (2) shall be applied by substituting “September 25” for “September 26”, “September 10” for “September 11”, and “September 28” for “September 29”.
If, but for this paragraph, the due date under paragraph (1), (2), or (3) would fall on a Saturday or Sunday, such due date shall be deemed to be—
in the case of Saturday, the preceding day, and
in the case of Sunday, the following day.
If, under regulations prescribed by the Secretary, a person is required to make deposits of taxes imposed by chapters 21, 22, and 24 on the basis of eighth-month periods, such person shall make deposits of such taxes on the 1st banking day after any day on which such person has $100,000 or more of such taxes for deposit.
The Secretary shall prescribe such regulations as may be necessary for the development and implementation of an electronic fund transfer system which is required to be used for the collection of depository taxes. Such system shall be designed in such manner as may be necessary to ensure that such taxes are credited to the general account of the Treasury on the date on which such taxes would otherwise have been required to be deposited under the Federal tax deposit system.
The regulations prescribed under subparagraph (A) may contain such exemptions as the Secretary may deem appropriate.
For purposes of this subsection—
The term “depository tax” means any tax if the Secretary is authorized to require deposits of such tax.
The term “electronic fund transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, which is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape so as to order, instruct, or authorize a financial institution or other financial intermediary to debit or credit an account.
Under regulations, any tax required to be paid by electronic fund transfer under section 5061(e) or 5703(b) shall be paid in such a manner as to ensure that the requirements of the second sentence of paragraph (1)(A) of this subsection are satisfied.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §1.6302-1 Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt organizations
- Treas. Reg. §Treas. Reg. §1.6302-1(a) Requirement.
- Treas. Reg. §Treas. Reg. §1.6302-1(b) Deposits by electronic funds transfer.
- Treas. Reg. §Treas. Reg. §1.6302-1(c) Failure to deposit.
- Treas. Reg. §Treas. Reg. §1.6302-1(d) Effective/applicability date.
- Treas. Reg. §Treas. Reg. §1.6302-2 Deposit rules for tax withheld on nonresident aliens and foreign corporations
- Treas. Reg. §Treas. Reg. §1.6302-2(a) Time for making deposits—(1) Deposits—(i) Monthly deposits.
- Treas. Reg. §Treas. Reg. §1.6302-2(b) Manner of payment—(1) Payments not required by electronic funds transfer.
- Treas. Reg. §Treas. Reg. §1.6302-2(c) Deposits by electronic funds transfer.
- Treas. Reg. §Treas. Reg. §1.6302-2(d) Penalties for failure to make deposits.
- Treas. Reg. §Treas. Reg. §1.6302-2(e) Saturday, Sunday, or legal holidays.
- Treas. Reg. §Treas. Reg. §1.6302-2(f) Employer identification number.
- Treas. Reg. §Treas. Reg. §1.6302-2(g) Applicability dates.
- Treas. Reg. §Treas. Reg. §1.6302-3 Deposit rules for estimated taxes of certain trusts
- Treas. Reg. §Treas. Reg. §1.6302-3(a) Requirement.
- Treas. Reg. §Treas. Reg. §1.6302-3(b) Banks and financial institutions subject to this requirement.
- Treas. Reg. §Treas. Reg. §1.6302-3(c) Cross-references.
- Treas. Reg. §Treas. Reg. §1.6302-3(d) Effective/applicability date.
- Treas. Reg. §Treas. Reg. §1.6302-4 Voluntary payments by electronic funds transfer
- Treas. Reg. §Treas. Reg. §1.6302-4(a) Electronic funds transfer.
- Treas. Reg. §Treas. Reg. §1.6302-4(b) Effective/applicability date.
- Treas. Reg. §Treas. Reg. §20.6302-1 Voluntary payments of estate taxes by electronic funds transfer
- Treas. Reg. §Treas. Reg. §25.6302-1 Voluntary payments of gift taxes by electronic funds transfer
- Treas. Reg. §Treas. Reg. §301.6302-1 Manner or time of collection of taxes
- Treas. Reg. §Treas. Reg. §301.6302-1(a) Employment and excise taxes.
7 Citing Cases
§§ 6302, 6157; Treas. Reg. §§ 31.6302-1, 31.6302(c)-3. These employment taxes apply only in the case of employees and do not apply to payments made to independent contractors. We determine a worker’s employment status by applying common law concepts, see §§ 3121(d)(2), 3306(i), while keeping in mind that doubtful questions should be resolved in favor of employment, Ewens & 6 Section 7491(a), which shifts the burden of proof to the Commissioner in certain circumstances, does not apply to federal
2 Petitioner also attempts to rehash its previous argument that the petition was timely because it would have been delivered in time if petitioner had sent it by a designated private delivery service. We rejected this argument in Belagio Fine Jewelry, Inc., 162 T.C. at 246–250. 4 Reg. §§ 31.6302-1, 31.6302(c)-3. These employme
See §§ 6302, 6157; Treas. Reg. §§ 31.6302-1, 31.6302(c)-3. These employment taxes apply only in the case of employees and do not apply to payments made to independent contractors. See §§ 3121(a), 3401(a). To ensure compliance with these tax obligations, the Internal Revenue Service (IRS) may audit an employer to determine the employment status of indivi
§§ 6302, 6157; Treas. 5 Our analysis of the issues presented does not depend upon the new argument of collateral estoppel for which respondent sought leave to amend his answer. 7 [*7] Reg. §§ 31.6302-1, 31.6302(c)-3. These employment taxes apply only in the case of employees and do not apply to payments made to independent contractors. We determine
A multiple-party account is defined as ajoint account or a trust account. E sec. 6301 ("Multiple-party account"). Ajoint account is an account payable on request to "one or more oftwo or more parties", with or without any right ofsurvivorship. I1("Joint account").4 An account is defined as a contract ofdeposit offunds between a depositor