SECTION 5. REQUEST FOR

COMMENTS AND CONTACT INFORMATION

The Treasury Department and the IRS invite comments on the forthcoming proposed regulations. Commenters are strongly encouraged to submit public comments electronically. Comments should include a reference to Notice 202242. Submit electronic submissions via the Federal eRulemaking Portal at www.regulations.gov (type IRS-2022-0015 in the search field on the regulations.gov homepage to find this Notice and submit comments). Send paper submissions to the Office of Associate Chief Counsel (International), Attention: Andrew Naughton, Internal Revenue Service, IR-4549B, 1111 Constitution Avenue, NW, Washington, DC 20224. Once submitted, comments cannot be edited or withdrawn. For further information regarding this Notice, contact Andrew Naughton of the Office of Associate Chief Counsel (International) at (202) 317-5356 (not a toll-free call). Written or electronic comments must be received by January 9, 2023.