13 Courier's Desk Internal Revenue Service Attn: CC:PA:LPD:PR (Notice 2013.22) 1111 Constitution Avenue, N.W. Washington, D.C. 20224 VIA EMAIL: Notice Commentsarscounseftreas coy Re: Recommendations for 2013-2014 Guidance Priority List (Notice 2013-22) Treatment of Leasing Activity Under I.R.C. § 280F(b) Dear Sir and/o