SECTION 8. REQUEST FOR

COMMENTS

Comments on all aspects of this revenue procedure are welcome. The IRS specifically requests comments on the clarity of these rules and how they can be made easier to understand and to implement. All comments will be available for public inspection and copying. Send comments to: CC:PA:LPD:PR (Rev. Proc. 2007–34), room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (Rev. Proc. 2007–34), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW, Washington, DC. Submissions may also be sent electronically via the Internet to the following e-mail address: Notice.comments@irscounsel.treas.gov . Include the revenue procedure number (Rev. Proc. 2007–34) in the subject line. Comments must be received on or before August 9, 2007.

DRAFTING INFORMATION

The principal author of this revenue procedure is Martin Schäffer, formerly of the Office of Associate Chief Counsel (Passthroughs and Special Industries). For further information regarding this revenue procedure, contact William Kostak at (202) 622–3060 (not a toll-free call).

26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability. (Also Part I, §§ 199; 1.199–1 through 1.199–9, 1.199–3T, 1.199–5T, 1.199–7T, 1.199–8T.)

Rev. Proc. 2007–35