SECTION 4. SUBMISSION OF

COMMENTS

Written comments should be submitted by February 26, 2024. The subject line for the comments should include a reference to Notice 2024-9. Comments may be submitted electronically via the Federal eRulemaking Portal at https:// www.regulations.gov (type IRS-20230062 in the search field on the regulations. gov homepage to find this notice and submit comments). Alternatively, comments may be submitted by mail to: Internal Revenue Service, CC:PA:LPD:PR (Notice 2024-9), Room 5203, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. All commenters are strongly encouraged to submit comments electronically. The Treasury Department and the IRS will publish for public availability any comment submitted electronically, or on paper, to the IRS’s public docket on regulations.gov.