SECTION 5. COMMENTS

REQUESTED

The Internal Revenue Service is evaluating the need for the limitation in section 4.05(1) of Rev. Proc. 2010–51 that prohibits a taxpayer from using the business standard mileage rate to compute the deductible expenses of five or more automobiles a taxpayer owns or leases and uses simultaneously (such as in fleet operations), and requests public comments on this issue. Comments should be submitted by March 31, 2011, to: Internal Revenue Service, CC:PA:LDP:PR (Notice 2010–88), Room 5203, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Comments also may be hand delivered between the hours of 8:00 a.m. and 4:00 p.m. Monday to Friday to CC:PA:LDP:PR (Notice 2010–88), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue NW, Washington, DC. Alternatively, comments may be transmitted electronically to Notice.Comments@irscounsel.treas.gov, indicating Notice 2010–88 in the subject line. All comments will be available for public inspection and copying.

EFFECTIVE DATE

This notice is effective for (1) deductible transportation expenses paid or incurred on or after January 1, 2011, and (2) mileage allowances or reimbursements paid to an employee or to a charitable volunteer (a) on or after January 1, 2011, and (b) for transportation expenses the

employee or charitable volunteer pays or incurs on or after January 1, 2011.

DRAFTING INFORMATION

The principal author of this notice is Bernard P. Harvey of the Office of Associate Chief Counsel (Income Tax and Accounting). For further information on this notice, contact Bernard P. Harvey at (202) 622–4930 (not a toll-free call).

26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also Part I, §§ 62, 162, 170, 213, 217, 274, 1016; 1.62–2, 1.162–17, 1.170A–1, 1.213–1, 1.217–2, 1.274–5, 1.1016–3.)

Rev. Proc. 2010–51