# Disguised Payments for Services; Extension of Comment Period
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Notice of proposed rulemaking; extension of comment period.
**SUMMARY:**
This document extends the comment period for a notice of proposed rulemaking (REG-115452-14) that was published in the *Federal Register* on Thursday, July 23, 2015. The proposed regulations relate to disguised payments for services under section 707(a)(2)(A) of the Internal Revenue Code.
**DATES:**
Written or electronic comments and requests for a public hearing for the notice of proposed rulemaking published on July 23, 2015 (80 FR 43652), is extended to November 16, 2015.
**ADDRESSES:**
Send submissions to CC:PA:LPD:PR (REG-115452-14), Room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-115452-14), Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC, or sent electronically, via the Federal eRulemaking Portal at *http://www.regulations.gov* (indicate IRS and REG-115452-14).
**FOR FURTHER INFORMATION CONTACT:**
Jacklyn M. Goldberg at (202) 317-6850 (not a toll free number).
**SUPPLEMENTARY INFORMATION:**
A notice of proposed rulemaking that appeared in the *Federal Register* on Thursday, July 23, 2015 (80 FR 43652) announced that written and electronic comments and requests for a public hearing must be received by October 21, 2015. Due to an intense public interest, the comment due date to receive electronic comments and requests for a public hearing has been extended to Monday, November 16, 2015.
Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).