SECTION 8. REQUEST FOR

COMMENTS

Treasury and the IRS request comments regarding this notice and suggestions for future guidance regarding the provisions of section 6033(j). Comments should be submitted on or before August 19, 2011. Please include “Notice 2011–44” on the cover page. Comments should be sent to the following address:

Internal Revenue Service CC:PA:LPD:PR (Notice 2011–44),

Room 5203 P.O. Box 7604 Ben Franklin Station Washington, D.C. 20224.

Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to:

2011–25 I.R.B. 886 June 20, 2011

June 1, 2011, in order for a correction to any claimed error to be considered by the IRS. Section 5.02(1) of the Rev. Proc. provides that the IRS will notify the covered entity in writing of the final determination with respect to error reports when the IRS sends the covered entity the final fee calculation no later than August 15, 2011.

Reason for change and deferral of dates

The IRS has been told that certain covered entities may have difficulty meeting the June 1 deadline for submitting these error reports because of the volume of data they need to review. Accordingly, this notice defers until June 10, 2011, the date by which error reports under Rev. Proc. 2011–24 must be postmarked in order to receive IRS consideration.

To preserve the time needed to give appropriate consideration to the error reports, the IRS will send covered entities their 2011 final fee calculation and, if applicable, notification of the final determination with respect to error reports by August 24, 2011, instead of August 15, 2011.

Effect on Other Documents

Notice 2011–9 and Rev. Proc. 2011–24 are modified.

Drafting Information

The principal author of this notice is Celia Gabrysh of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding this notice, contact Celia Gabrysh at (202) 622–3130 (not a toll-free call).

Updated Reliance Rules for Contributors

Rev. Proc. 2011–33