Here are some links to other Debit Card Resources.
IRS Notice 2007-2 - Transition relief on the use of debit cards for retailers
http://www.irs.gov/irb/2007-02_IRB/ar09.html
IRS Notice 2006-69 – Clarification on electronic payment cards
http://www.irs.gov/irb/2006-31_IRB/ar10.html
Revenue Ruling 2003-43 – Debit Cards
http://www.irs.gov/pub/irs-irbs/irb03-21.pdf
