SECTION 5. INQUIRIES

.01 The Service invites comments with respect to carryforward election procedures under § 146(f), including whether the procedures should be changed to permit the filing of a single Form 8328 to carry forward unused volume cap for all of the issuing authorities within the state.

.02 Comments should be sent to Internal Revenue Service, Associate Chief Counsel, Attention: CC:TEGE:EOEG:TEB, P.O. Box 7604, Ben Franklin Station, Washington, D.C. 20044. The words “Comments Submitted Pursuant to Rev. Proc. 2003–46” should be typed or printed across the top of the document. Comments should be submitted on or before October 14, 2003.