The U.S. Treasury Department and the IRS have issued Notice 2021-28 inviting public comment on recommendations for items that should be included in the 2021-2022 Priority Guidance Plan. The Priority Guidance Plan is developed 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 2021-2022 Priority Guidance Plan will identify guidance projects that the Treasury Department and the IRS intend to work on as priorities during the period from 1 July 2021 through 30 June 2022. In reviewing recommendations and selecting projects for inclusion...