SECTION 4. ADDRESS TO SEND

COMMENTS

.01 Comments may be submitted in writing on or before Thursday, June 4, 2019. Taxpayers may submit comments electronically via the Federal eRulemaking Portal at www.regulations.gov (indicate IRS and NOT-2019-32). Alternatively, taxpayers may submit comments to:

CC:PA:LPD:PR (Notice 2019-32), Room 5203, Internal Revenue Service

P.O. Box 7604 Ben Franklin Station Washington, D.C., 20044 .02 Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to:

CC:PA:LPD:PR (Notice 2019-32), Courier’s Desk, Internal Revenue Service

1111 Constitution Avenue, N.W. Washington, D.C. 20224 Attn: CC:PA:LPD:PR All comments received will be available for public inspection on www.regulations.gov.