On 16 March 2015, the U.S. Internal Revenue Service published Notice 2015-27, inviting public comment on recommendations for items that should be included on the 2015-2016 Priority Guidance Plan.
The Priority Guidance Plan is used by the U.S. Treasury Department's Office of Tax Policy and the IRS to identify and prioritize the tax issues that should be addressed through regulations, revenue rulings, revenue procedures, notices, and other published administrative guidance. It also sets out t…