Proposed Regulations
We generally first issue regulations in proposed form so that
you get a chance to provide input before the regulations are
finalized. Also, we often schedule a public hearing to provide
further opportunity for comments.
When to Submit Comments on Proposed Regulations
We generally ask that your comments be submitted within 90 days
after the regulations are published.
What Happens to Your Comments
Your comments are fully considered and, where appropriate, changes
are made to the regulation when it is issued in final form. (Sorry,
but we don't respond to comments on an individual basis.) Also, your
comments are made available to the public through the IRS Freedom of
Information Act Reading Room in Washington, DC, so please don't
include any information that you wish to remain confidential.
What Your Comments Should Include
You're free to comment on any aspect of the proposed regulations.
But don't include any personal tax information that you wish to
remain confidential. Sorry, this isn't the
place to resolve personal tax matters.
How to Submit Comments on Proposed Regulations
As always, you can submit your comments in writing to the address
published in the proposed regulation. And now, you can submit your
comments through E-mail by choosing the proposed regulation that you
want to comment on below. Also, if you wish to testify at a hearing
about a proposed regulation, please submit your request to testify
and an outline of your proposed testimony, according to the
instructions in the proposed regulation.
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