SECTION 6. REQUEST FOR

COMMENTS

The Treasury Department and the IRS request comments on the safe harbor described in this notice by July 11, 2019. Taxpayers may submit comments electronically via the Federal eRulemaking Portal at www.regulations.gov (type IRS2019-0020 in the search field on the www. regulations.gov homepage to find this notice and submit comments). Alternatively, taxpayers may submit comments to: CC:PA:LPD:PR (Notice 2019-12), Room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, D.C., 20044. 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 2019-12), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue, N.W., Washington, D.C. 20224. All comments received will be available for public inspection on www. regulations.gov .