SECTION 4. SUBMISSION OF

COMMENTS

.01 Written comments should be submitted by [INSERT DATE 90 DAYS AFTER PUBLICATION OF THIS DOCUMENT IN THE INTERNAL REVENUE BULLETIN] . Consideration will be given, however, to any written comment submitted after [INSERT DATE 90 DAYS AFTER PUBLICA- TION OF THIS DOCUMENT IN THE INTERNAL REVENUE BULLETIN], if such consideration will not delay the issuance of guidance. The subject line for the comments should include a reference to Notice 2025-6. Comments may be submitted in one of two ways:

(1) Electronically via the Federal eRulemaking Portal at www.regulations. gov (type IRS-2025-6 in the search field on the regulations.gov homepage to find this notice and submit comments). Once submitted to the Federal eRulemaking Portal, comments cannot be edited or withdrawn.

(2) Alternatively, by mail to: Internal Revenue Service, CC:PA:01:PR (Notice 2025-6, Room 5203, P.O. Box 7604, Ben Franklin Station, Washington, D.C., 20044. .02 All commenters are strongly encouraged to submit comments electron

ically. The Treasury Department and the IRS will publish for public availability any comment submitted electronically and on paper to its public docket on www. regulations.gov.