Notice 2020-47

The Department of the Treasury (Treasury Department) and the Internal Revenue Service (Service) invite the public to submit recommendations for items to be included on the 2020-2021 Priority Guidance Plan.

The Treasury Department’s Office of Tax Policy and the Service use the Pri

Bulletin No. 2020–27 7 June 29, 2020

7. Whether the Service can administer the recommended guidance on a uniform basis; and
8. Whether the recommended guidance can be drafted in a manner that will enable taxpayers to easily understand and apply the guidance. Please submit recommendations for guidance by Wednesday, July 22, 2020, for possible inclusion on the original 2020-2021 Priority Guidance Plan. Taxpayers may, however, submit recommendations for guidance at any time during the year. The Treasury Department and the Service will update the 2020-2021 Priority Guidance Plan periodically to reflect additional guidance that the Treasury Department and the Service intend to publish during the plan year. The periodic updates allow the Treasury Department and the Service to respond in a timely manner to the need for additional guidance that may arise during the plan year.

Taxpayers are not required to submit recommendations for guidance in any particular format. Taxpayers should, however, briefly describe the recommended guidance and explain the need for the guidance. In addition, taxpayers may include an analysis of how the issue should be resolved. For recommendations to modify, streamline, or withdraw existing regulations or other guidance, taxpayers should explain how the changes would reduce taxpayer cost and/or burden or benefit tax administration. It would be helpful if taxpayers suggesting more than one guidance project prioritize the projects by order of importance. If a large number of projects are being suggested, it would be helpful if the projects were grouped by subject matter and then in terms of high, medium, or low priority. Requests for guidance in the form of petitions for rulemaking will be considered with other recommendations for guidance in accordance with the considerations described in this notice.

Taxpayers are strongly encouraged to submit recommendations for guidance electronically via the Federal eRulemaking Portal at www.regulations.gov (type IRS-2020-0015 in the search field on the regulations.gov homepage to find this notice and submit recommendations). The IRS expects to have limited personnel

available to process recommendations that are submitted on paper through the mail. Until further notice, any recommendations submitted on paper will be considered to the extent practicable. Taxpayers submitting recommendations by mail should send them to:

Internal Revenue Service Attn: CC:PA:LPD:PR (Notice 202047) Room 5203 P.O. Box 7604 Ben Franklin Station Washington, D.C. 20044 All recommendations for guidance submitted by the public in response to this notice will be available for public inspection and copying in their entirety. For further information regarding this notice, contact Emily M. Lesniak of the Office of the Associate Chief Counsel (Procedure and Administration) at (202) 317-3400 (not a toll-free number).