SECTION 9. COMMENTS

Comments should be submitted in writing and should include a reference to Notice 2004–70 .

Written comments may be submitted to CC:PA:LPD ( Notice 2004–70 ), Room 5207, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washing

ton, D.C. 20044. Alternatively, interested parties may submit comments electronically via the following e-mail address: Notice.Comments@irscounsel.treas.gov . Please include “ Notice 2004–70 ” in the subject line of any electronic communications.

Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to: CC:PA:LPD ( Notice 2004–70 ), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue, N.W., Washington, D.C. 20224.

NOTE: This revenue procedure will be reprinted as the next revision of IRS Publication 1167, General Rules and Specifications

for Substitute Forms and Schedules .