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  1. On the Notice to Interested Parties, if the last date for comments to the IRS falls on a weekend or holiday, what date is the actual due date for the comments? Please also provide a source for that information. If the correct answer is that the due date is the next business day, does it suffice to display the weekend or holiday date as the due date on the Notice, and then put a sentence at the end of that paragraph to the effect “If any of the due dates for receiving comments falls on a Saturday, Sunday or legal holiday, comments shall be considered timely if they are received on the next business day”? Thanks.
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