SECTION 3. SUBMISSION OF

COMMENTS.

Interested persons should send comments by mail to Internal Revenue Service, CC:PA:LPD:PR (Announcement 2011–71), Room 5203, P.O. Box 7604, Ben Franklin Station, Washington, D.C. 20044. Alternatively, comments may be hand delivered Monday through Friday between the hours of 8:00 a.m. and 4:00 p.m. to Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW, Washington, D.C. 20224, Attn: CC:PA:LPD:PR (Announcement 2011–71). Comments may also be transmitted electronically via the following e-mail address: Notice.Comments@irscounsel.treas.gov . Please include “Announcement 2011–71” in the subject line of any electronic communication. Written comments should be received by December 12, 2011. All submissions will be available for public inspection and copying.