"The Treasury Department and the Service recognize the importance of public input in formulating 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," said the IRS. 

The IRS is asking taxpayers to submit their recommendations by June 15, 2018. While the agency is not insisting on any particular format, it asks that they "briefly describe the recommended guidance and explain the need for the guidance." Taxpayers may mail comments to:

The IRS noted that, because it will be very busy implementing the Tax Cuts and Jobs Act, it will not be able to complete a number of guidance projects for the 2017-2018 Priority Guidance Plan, but said that it expects many of these projects to be rolled over into the next one.