Internal Revenue Bulletin:  2015-13 

March 30, 2015 

Notice 2015–27

Public Comment Invited on Recommendations for 2015–2016 Priority Guidance Plan

Table of Contents

The Department of Treasury and Internal Revenue Service (Service) invite public comment on recommendations for items that should be included on the 2015–2016 Priority Guidance Plan.

The Treasury Department’s Office of Tax Policy and the Service use the Priority Guidance Plan each year to identify and prioritize the tax issues that should be addressed through regulations, revenue rulings, revenue procedures, notices, and other published administrative guidance. The 2015–2016 Priority Guidance Plan will identify guidance projects that the Treasury Department and the Service intend to work on actively as priorities during the period from July 1, 2015, through June 30, 2016. The Treasury Department and the Service recognize the importance of public input to formulate a Priority Guidance Plan that focuses resources on guidance items that are most important to taxpayers and tax administration. Published guidance plays an important role in increasing voluntary compliance by helping to clarify ambiguous areas of the tax law. The published guidance process is most successful if the Treasury Department and the Service have the benefit of the experience and knowledge of taxpayers and practitioners who must apply the rules implementing the internal revenue laws.

As is the case whenever significant legislation is enacted, the Treasury Department and the Service have continued to dedicate substantial resources during the current plan year to published guidance projects necessary to implement the provisions of various tax Acts that have been enacted over the past several years including, but not limited to, the Hiring Incentives to Restore Employment Act, Pub. L. No. 111–147, 124 Stat. 71, which was enacted on March 18, 2010; the Patient Protection and Affordable Care Act, Pub. L. No. 111–148, 124 Stat. 119, which was enacted on March 23, 2010; the Health Care and Education Reconciliation Act, Pub. L. No. 111–152, 124 Stat. 1029, which was enacted on March 30, 2010; the Consolidated and Further Continuing Appropriations Act, 2015, Pub. L. No. 113–235, 128 Stat. 2130 (which includes the Expatriate Health Coverage Clarification Act of 2014 (Division M) and the Multiemployer Pension Reform Act of 2014 (Division O)), enacted on December 16, 2014; and the Tax Increase Prevention Act of 2014, Pub. L. No. 113–295, 128 Stat. 4010 (which includes the Tax Technical Corrections Act of 2014 and the Achieving a Better Life Experience Act of 2014), enacted on December 19, 2014. The Treasury Department and the Service will continue to evaluate the priority of each guidance project in light of the above-mentioned tax legislation and other developments occurring during the 2015–2016 plan year.

In reviewing recommendations and selecting projects for inclusion on the 2015–2016 Priority Guidance Plan, the Treasury Department and the Service will consider the following:

  • 1. Whether the recommended guidance resolves significant issues relevant to many taxpayers;

  • 2. Whether the recommended guidance promotes sound tax administration;

  • 3. Whether the recommended guidance can be drafted in a manner that will enable taxpayers to easily understand and apply the guidance;

  • 4. Whether the recommended guidance involves regulations that are outmoded, ineffective, insufficient, or excessively burdensome and that should be modified, streamlined, expanded, or repealed;

  • 5. Whether the Service can administer the recommended guidance on a uniform basis; and

  • 6. Whether the recommended guidance reduces controversy and lessens the burden on taxpayers or the Service.

Please submit recommendations by May 1, 2015, for possible inclusion on the original 2015–2016 Priority Guidance Plan. Taxpayers may, however, submit recommendations for guidance at any time during the year. The Treasury Department and the Service may update the 2015–2016 Priority Guidance Plan periodically to reflect additional guidance that the Treasury Department and the Service intend to publish during the plan year. The periodic updates allow the Treasury Department and the Service to respond to the need for additional guidance that may arise during the plan year.

Taxpayers are not required to submit recommendations for guidance in any particular format. Taxpayers should, however, briefly describe the recommended guidance and explain the need for the guidance. In addition, taxpayers may include an analysis of how the issue should be resolved. It would be helpful if taxpayers suggesting more than one guidance project prioritize the projects by order of importance. If a large number of projects are being suggested, it would be helpful if the projects were grouped in terms of high, medium, or low priority. Requests for guidance in the form of petitions for rulemaking will be considered with other recommendations for guidance in accordance with the considerations described in this notice.

Taxpayers may mail comments to:

  • Internal Revenue Service

  • Attn: CC:PA:LPD:PR (Notice 2015–27)

  • Room 5203

  • P.O. Box 7604

  • Ben Franklin Station

  • Washington, D.C. 20044

or hand deliver comments Monday through Friday between the hours of 8 a.m. and 4 p.m. to:

  • Courier’s Desk

  • Internal Revenue Service

  • Attn: CC:PA:LPD:PR (Notice 2015–27)

  • 1111 Constitution Avenue, N.W.

  • Washington, D.C. 20224

Alternatively, taxpayers may submit comments electronically via the Federal eRulemaking Portal at (type IRS–2015–0008 in the search field on the homepage to find this notice and submit comments). All recommendations for guidance submitted by the public in response to this notice will be available for public inspection and copying in their entirety.

For further information regarding this notice, contact Emily M. Lesniak of the Office of Associate Chief Counsel (Procedure and Administration) at (202) 317-3400 (not a toll-free number).

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