SECTION 7. REQUEST FOR

COMMENTS

The Service invites public comment related to this revenue procedure. Comments should be submitted no later than November 15, 2008, to the Internal Revenue Service, CC:PA:LPD:RU (Rev. Proc.

2008–51), room 5203, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Comments also may be hand delivered between the hours of 8 a.m. and 4 p.m. to the Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW, Washington, DC 20224, Attn: CC:PA:LPD:RU (Rev. Proc. 2008–51), room 5203. Alternatively, comments may be submitted via the Internet at Notice.Comments@irscounsel.treas.gov. Include the revenue procedure number (Rev. Proc. 2008–51) in the subject line. All comments will be available for public inspection and copying in their entirety. Therefore, comments received by

2008–35 I.R.B. 564 September 2, 2008