SECTION 7. REQUEST FOR

COMMENTS

.01 Comments Regarding Guidance Provided in this Notice . The Treasury Department and the IRS request com­ ments on any questions arising from the interim guidance set forth in this notice. Commenters are encouraged to specify the issues on which additional guidance (including additional interim guidance) is needed most quickly, as well as the most important issues on which guidance is needed. In addition to general comments regarding the provisions of this notice, the Treasury Department and the IRS request comments to address the following specif­ ic questions:

(1) AFSI adjustments for variable con- tracts and similar contracts (section 3 of the notice) .

(a) Should a rule similar to that in sec­ tion 3.02 of this notice apply to any con­

Bulletin No. 2023–10 527 March 6, 2023

2023, if such consideration will not delay the issuance of the forthcoming proposed regulations.

(2) Form and manner . The subject line for the comments should include a refer­ ence to Notice 2023-20. All commenters are strongly encouraged to submit com­ ments electronically. However, comments may be submitted in one of two ways:

(a) Electronically via the Federal eRulemaking Portal at www.regulations. gov (type IRS-2023-0005 in the search

field on the regulations.gov homepage to find this notice and submit comments); or

(b) By mail to: Internal Revenue Ser­ vice, CC:PA:LPD:PR (Notice 2023-20), Room 5203, P.O. Box 7604, Ben Franklin Station, Washington, D.C., 20044.

(3) Publication of comments . The Trea­ sury Department and the IRS will publish for public availability any comment sub­ mitted electronically and on paper to its public docket on regulations.gov.