SECTION 5. ADDRESS TO SEND

COMMENTS

Taxpayers may submit comments electronically via the Federal eRulemaking Portal at www.regulations.gov (type IRS– 2018–0044 in the search field on the regulations.gov homepage to find this notice and submit comments). All recommendations for guidance submitted by the public in response to this notice will be available for public inspection and copying in their entirety.

Alternatively, taxpayers may mail comments to:

Internal Revenue Service Attn: CC:PA:LPD:PR (Notice 2019– 06) Room 5203 P.O. Box 7604 Ben Franklin Station

Washington, D.C. 20044

or hand deliver comments Monday through Friday between the hours of 8 a.m. and 4 p.m. to:

Courier’s Desk Internal Revenue Service Attn: CC:PA:LPD:PR (Notice 2019– 06) 1111 Constitution Avenue, N.W. Washington, D.C. 20224