SECTION 9. SUBMISSION OF

COMMENTS

.01 Written comments should be submitted by February 17, 2023. The subject line for the comments should include a reference to Notice 2023-06. Comments may be submitted in one of two ways:

(1) electronically via the Federal eRulemaking Portal at http://www.regulations.gov (type IRS-2022-0036 in the search field on the regulations.gov homepage to find this notice and submit comments); or

(2) alternatively, by mail to: Internal Revenue Service, CC:PA:LPD:PR (Notice 2023-06), Room 5203, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044.

.02 All commenters are strongly encouraged to submit comments electronically. The Treasury Department and the

January 9, 2023 334 Bulletin No. 2023–2

IRS will publish for public availability any comment submitted electronically, or on paper, to its public docket on www.regulations.gov.