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For more information on EFTPS see IRM 3 17277 Taxpayers not requued to use EFTPS may make Federal Tax Deposit FTOs using FTO coupons Taxpayers making FTOs usmq FTO coupons must do so through an authonzed Treasury Tax and Loan TT L aeposnory or Fmencie Agent Ftnenctel Management Service FMS provides the FRB and authonzed TT L deposnsnes procedures necessary to ensure compliance with Treasury regulations These procedures are published In the Treasury Fmenctel Manual TFM 1 Depository banks send...

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