SECTION 4. REQUEST FOR PUBLIC

COMMENTS

The IRS expects to issue guidance concerning management contracts for purposes of §§ 141 and 145(a)(2)(B) of the Code. That guidance may address issues relevant to participation in the Shared Savings Program. To help inform that guidance, the Treasury Department and the IRS solicit comments on the guidance that is described in section 3 of this notice and on further guidance needed to facilitate participation in the Shared Savings Program by qualified users of tax-exempt bond financed facilities through ACOs.

Public comments should be submitted in writing on or before January 22, 2015. Comments should be sent to the following address:

Internal Revenue Service CC:PA:LPD:PR (Notice 2014–67) P.O. Box 7604 Ben Franklin Station Washington, DC 20044

Comments may be hand delivered to: CC:PA:LPD:PR (Notice 2014–67) Courier’s Desk Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224

Comments may also be sent electronically to notice.comments@irscounsel.treas.gov . Please include “Notice 2014–67” in the subject line.

All comments will be available for public inspection.