# Removal of Federal Reserve Banks as Federal Depositaries
> **IRS** · Temporary regulations · Published 2000-12-26 · Effective 2000-12-26 · 65 FR 81356
## Document
- **Document number:** 00-32567
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 81356
- **CFR reference:** 26 CFR 301
- **Publication date:** 2000-12-26
- **Effective date:** 2000-12-26
- **Treasury docket:** TD 8918
## Abstract

This document contains temporary regulations relating to the deposit of Federal taxes pursuant to section 6302 of the Internal Revenue Code. The regulations remove Federal Reserve banks as authorized depositaries for Federal tax deposits. The regulations affect taxpayers that make Federal tax deposits using paper Federal Tax Deposit (FTD) coupons (Form 8109) at Federal Reserve banks.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/12/26/00-32567/removal-of-federal-reserve-banks-as-federal-depositaries)
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