Section 10. REQUEST FOR

COMMENTS

Treasury and the Service invite comments from the public on any issue that should be addressed in regulations issued under the excise tax provisions identified in this notice and other excise tax provisions of the Act. Treasury and the Service are particularly interested in receiving comments on the following matters:

1. Concerning the credit or payment related to the taxes on fuel used in mobile machinery (§ 851 of the Act, § 6421 of the Code), the records and documentation required to substantiate that the vehicle was used on the public highways less than 7,500 miles during the taxpayer’s taxable year.

2. Concerning whether a terminal is located within a secured area of an airport (§ 853 of the Act, § 4081 of the Code), the standards to be used in making such determination.

3. Concerning the requirement for display of registration on certain vessels (§ 861 of the Act, § 4101 of the Code), the type of identification device that should be used.

4. Concerning the definition of diesel fuel (§ 870 of the Act, § 4083 of the Code), the diesel fuel blendstocks that should be classified as diesel fuel.

All materials submitted will be available for public inspection and copying.

Send submissions to: CC:PA:LPD:PR (REG–153838–04), room 5203, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG–153838–04), Courier’s Desk, Internal Revenue Service,

1111 Constitution Avenue, N.W., Washington, DC, or sent electronically, via the IRS Internet site at www.irs.gov/regs or via the Federal eRulemaking Portal at www.regulations.gov (indicate IRS and REG–153838–04).

Comments should be submitted by February 14, 2005.