Title 26 — Internal Revenue CodeRelease 119-73not60
§6311 Payment of Tax by Commercially Acceptable Means
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 64— COLLECTION › Subchapter B— Receipt of Payment › § 6311
Summary
The Secretary may accept common commercial ways to pay federal income taxes or buy revenue stamps, like checks, money orders, and card payments, if the Secretary says those methods are allowed under rules the Secretary makes. If a payment by check, money order, or card does not clear or is reversed, the person who tried to pay still owes the tax, plus any penalties and additions, just as if they had not paid. If the payment was a certified or guaranteed draft, a guaranteed money order, or a payment guaranteed by a bank or other financial institution and it fails, the United States can place a lien on the assets of the institution that issued or guaranteed the payment for the unpaid amount. The Secretary must make regulations saying which payment methods are acceptable, when a payment counts as received, what non-tax problems must be handled between payers and financial intermediaries, and that tax issues will be handled by the Secretary without involving those intermediaries. Notwithstanding section 3718(f) of title 31, the Secretary may hire contractors to help accept payments when it saves the government money, but may not pay card-use fees for taxes under subtitle A unless those fees are fully recovered from taxpayers, and the Secretary must try to keep fees low. If credit or debit cards are used, certain consumer protections do not apply when the dispute is about the tax itself (see section 161 of the Truth in Lending Act (15 U.S.C. 1666), section 170 (15 U.S.C. 1666i), and section 908 of the Electronic Fund Transfer Act (15 U.S.C. 1693f)); the Secretary is not a “creditor” for these card payments under section 103(g) of the Truth in Lending Act (15 U.S.C. 1602(g)); and the Secretary may return correction-based refunds as credits to the payer’s card account through the card system. Card transaction information obtained under section 6103(k)(9) can only be used to process, bill, or collect the payment, except that issuers and processors may use it for account servicing, risk and audit work, transferring receivables, legal compliance, or authorized investigations, and such uses must follow written procedures the Secretary issues. Civil damages for wrongful disclosure are under section 7431.
Full Legal Text
Title 26, §6311
Internal Revenue Code — Source: USLM XML via OLRC
(a)It shall be lawful for the Secretary to receive for internal revenue taxes (or in payment for internal revenue stamps) any commercially acceptable means that the Secretary deems appropriate to the extent and under the conditions provided in regulations prescribed by the Secretary.
(b)If a check, money order, or other method of payment, including payment by credit card, debit card, or charge card so received is not duly paid, or is paid and subsequently charged back to the Secretary, the person by whom such check, or money order, or other method of payment has been tendered shall remain liable for the payment of the tax or for the stamps, and for all legal penalties and additions, to the same extent as if such check, money order, or other method of payment had not been tendered.
(c)If any certified, treasurer’s, or cashier’s check (or other guaranteed draft), or any money order, or any other means of payment that has been guaranteed by a financial institution (such as a credit card, debit card, or charge card transaction which has been guaranteed expressly by a financial institution) so received is not duly paid, the United States shall, in addition to its right to exact payment from the party originally indebted therefor, have a lien for—
(1)the amount of such check (or draft) upon all assets of the financial institution on which drawn,
(2)the amount of such money order upon all the assets of the issuer thereof, or
(3)the guaranteed amount of any other transaction upon all the assets of the institution making such guarantee,
(d)(1)The Secretary shall prescribe such regulations as the Secretary deems necessary to receive payment by commercially acceptable means, including regulations that—
(A)specify which methods of payment by commercially acceptable means will be acceptable,
(B)specify when payment by such means will be considered received,
(C)identify types of nontax matters related to payment by such means that are to be resolved by persons ultimately liable for payment and financial intermediaries, without the involvement of the Secretary, and
(D)ensure that tax matters will be resolved by the Secretary, without the involvement of financial intermediaries.
(2)Notwithstanding section 3718(f) of title 31, United States Code, the Secretary is authorized to enter into contracts to obtain services related to receiving payment by other means where cost beneficial to the Government. The Secretary may not pay any fee or provide any other consideration under any such contract for the use of credit, debit, or charge cards for the payment of taxes imposed by subtitle A. The preceding sentence shall not apply to the extent that the Secretary ensures that any such fee or other consideration is fully recouped by the Secretary in the form of fees paid to the Secretary by persons paying taxes imposed under subtitle A with credit, debit, or charge cards pursuant to such contract. Notwithstanding the preceding sentence, the Secretary shall seek to minimize the amount of any fee or other consideration that the Secretary pays under any such contract.
(3)If use of credit cards is accepted as a method of payment of taxes pursuant to subsection (a)—
(A)a payment of internal revenue taxes (or a payment for internal revenue stamps) by a person by use of a credit card shall not be subject to section 161 of the Truth in Lending Act (15 U.S.C. 1666), or to any similar provisions of State law, if the error alleged by the person is an error relating to the underlying tax liability, rather than an error relating to the credit card account such as a computational error or numerical transposition in the credit card transaction or an issue as to whether the person authorized payment by use of the credit card,
(B)a payment of internal revenue taxes (or a payment for internal revenue stamps) shall not be subject to section 170 of the Truth in Lending Act (15 U.S.C. 1666i), or to any similar provisions of State law,
(C)a payment of internal revenue taxes (or a payment for internal revenue stamps) by a person by use of a debit card shall not be subject to section 908 of the Electronic Fund Transfer Act (15 U.S.C. 1693f), or to any similar provisions of State law, if the error alleged by the person is an error relating to the underlying tax liability, rather than an error relating to the debit card account such as a computational error or numerical transposition in the debit card transaction or an issue as to whether the person authorized payment by use of the debit card,
(D)the term “creditor” under section 103(g) of the Truth in Lending Act (15 U.S.C. 1602(g)) shall not include the Secretary with respect to credit card transactions in payment of internal revenue taxes (or payment for internal revenue stamps), and
(E)notwithstanding any other provision of law to the contrary, in the case of payment made by credit card or debit card transaction of an amount owed to a person as the result of the correction of an error under section 161 of the Truth in Lending Act (15 U.S.C. 1666) or section 908 of the Electronic Fund Transfer Act (15 U.S.C. 1693f), the Secretary is authorized to provide such amount to such person as a credit to that person’s credit card or debit card account through the applicable credit card or debit card system.
(e)(1)Except as otherwise authorized by this subsection, no person may use or disclose any information relating to credit or debit card transactions obtained pursuant to section 6103(k)(9) other than for purposes directly related to the processing of such transactions, or the billing or collection of amounts charged or debited pursuant thereto.
(2)(A)Debit or credit card issuers or others acting on behalf of such issuers may also use and disclose such information for purposes directly related to servicing an issuer’s accounts.
(B)Debit or credit card issuers or others directly involved in the processing of credit or debit card transactions or the billing or collection of amounts charged or debited thereto may also use and disclose such information for purposes directly related to—
(i)statistical risk and profitability assessment;
(ii)transferring receivables, accounts, or interest therein;
(iii)auditing the account information;
(iv)complying with Federal, State, or local law; and
(v)properly authorized civil, criminal, or regulatory investigation by Federal, State, or local authorities.
(3)Use and disclosure of information under this paragraph shall be made only to the extent authorized by written procedures promulgated by the Secretary.
(4)For provision providing for civil damages for violation of paragraph (1), see section 7431.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
2019—Subsec. (d)(2). Pub. L. 116–25 inserted at end “The preceding sentence shall not apply to the extent that the Secretary ensures that any such fee or other consideration is fully recouped by the Secretary in the form of fees paid to the Secretary by persons paying taxes imposed under subtitle A with credit, debit, or charge cards pursuant to such contract. Notwithstanding the preceding sentence, the Secretary shall seek to minimize the amount of any fee or other consideration that the Secretary pays under any such contract.” 2018—Subsec. (d)(3)(D). Pub. L. 115–141 substituted “section 103(g)” for “section 103(f)” and “1602(g)” for “1602(f)”. 1998—Subsec. (d)(2). Pub. L. 105–277 substituted “under any such contract for the use of credit, debit, or charge cards for the payment of taxes imposed by subtitle A” for “under such contracts”. Subsec. (e)(1). Pub. L. 105–206 substituted “section 6103(k)(9)” for “section 6103(k)(8)”. 1997—Pub. L. 105–34 amended section catchline and text generally, substituting provisions relating to payment of tax by commercially acceptable means for provisions consisting of subsecs. (a) and (b) relating to payment by check or money order and liability if a check or money order received is not duly paid. 1984—Subsec. (b)(2). Pub. L. 98–369 substituted “or cashier’s check (or other guaranteed draft)” for “or cashier’s check”, “the amount of such check (or draft)” for “the amount of such check”, and “the financial institution” for “the bank or trust company”, and substituted “such financial institution” for “such bank” in two places. 1976—Subsec. (a). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Statutory Notes and Related Subsidiaries
Effective Date
of 1998
Amendments
Amendment by Pub. L. 105–277 effective as if included in the provision of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 4003(l) of Pub. L. 105–277, set out as a note under section 86 of this title. Amendment by Pub. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 6024 of Pub. L. 105–206, set out as a note under section 1 of this title.
Effective Date
of 1997 AmendmentAmendment by Pub. L. 105–34 effective on the day 9 months after Aug. 5, 1997, see section 1205(d) of Pub. L. 105–34, set out as a note under section 6103 of this title.
Effective Date
of 1984 Amendment Pub. L. 98–369, div. A, title IV, § 448(b), July 18, 1984, 98 Stat. 818, provided that: “The
Amendments
made by subsection (a) [amending this section] shall take effect on the date of the enactment of this Act [July 18, 1984].”
Regulations
Pub. L. 105–206, title III, § 3703, July 22, 1998, 112 Stat. 777, provided that: “The Secretary of the Treasury or the Secretary’s delegate shall establish such rules,
Regulations
, and procedures as are necessary to allow payment of taxes by check or money order made payable to the United States Treasury.” Required Notice of Certain Payments Pub. L. 104–168, title XII, § 1202, July 30, 1996, 110 Stat. 1470, provided that: “If any payment is received by the Secretary of the Treasury or his delegate from any taxpayer and the Secretary cannot associate such payment with such taxpayer, the Secretary shall make reasonable efforts to notify the taxpayer of such inability within 60 days after the receipt of such payment.”
Reference
Citations & Metadata
Citation
26 U.S.C. § 6311
Title 26 — Internal Revenue Code
Last Updated
Apr 5, 2026
Release point: 119-73not60