SECTION 9. Request for Comments

Before any notice of proposed rulemaking is issued with respect to the guidance provided in this notice, consideration will

be given to any written public comments on this notice that are submitted timely by May 19, 2008, and a signed original and eight (8) copies of such comments should be sent to the IRS. Send submissions to: CC:PA:LPD:PR (NOT–2008–41), room 5203, IRS, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be sent electronically, via the IRS Internet site at www.irs.gov/regs or via the Federal eRulemaking Portal at www.regulations.gov (indicate IRS and REG–118788–06). All comments will be available for public inspection and copying.