I like electronic fund transfers and paying taxes is no exception. In my opinion, it is so much easier and safer than mailing checks. Paying taxes electronically will never have your checks fallen into the wrong hands, or keypunching errors at the IRS. And even if you mail the payment certified with return receipt, all you can proof is that you mailed something to the IRS.
If you e-file your tax return, you can set up direct withdrawal at the same time. And even if you paper file your tax return or if you have already e-filed your tax returns without selecting electronic payment options, you can still do so by going to www.eftps.gov for the IRS and http://www.ftb.ca.gov/online/webpay/index.asp for the state of California.
With direct withdrawals, you can arrange to have the taxes paid on the due date and not a day earlier. Your bank statement will clearly show the amount was paid to the IRS or Franchise Tax Board for tracking purposes.
