SECTION 7. REQUEST FOR

COMMENTS

The Treasury Department and IRS request comments on the proposed guidance described in section 6 of this revenue procedure. Comments should be submitted in writing on or before February 6, 2019, and should contain a reference to this Rev. Proc. 2019–06. All comments will be available for public inspection and copying. Comments may be submitted in one of three ways:

(1) By mail to Internal Revenue Service,

CC:PA:LPD:PR (Rev. Proc. 2019– 06), Room 5203, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. (2) Electronically to Notice.Comments@

irscounsel.treas.gov. Please include “Rev. Proc. 2019–06” in both the body of the comment and on the subject line of any electronic communications. Alternatively, taxpayers may submit

comments electronically via the Federal eRulemaking Portal at www.regulations.gov (type IRS– 2018–0043 in the search field on the regulations.gov homepage to find this notice and submit comments). (3) By hand–delivery Monday through

Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (Rev. Proc. 2019–06), Courier’s Desk, Internal Revenue Service, 1111 Constitution Ave., NW, Washington, DC 20224.