Yes, the IRS will continue to accept input from taxpayers and representatives on the requirements. Comments can be sent to irs.feedback.recredit.claims@irs.gov. The IRS plans to closely monitor the process and questions during the initial one-year transition period to determine if any modifications are necessary. Updates will be provided on irs.gov.
Sources:
Publication 4832 (12/2009)
ABA Tax Section Offers Comments on Proposed Regs on Dependents
Making a Public Comment to the IRS Isn’t So Easy
Notice 2012-25
News Analysis: Remote Reg Hearings Come to the IRS: Let’s Keep the Lines Open
IRS Will Not Acquiesce in Holding on FICA Tip Credits
