SECTION 10. REQUEST FOR

COMMENTS

Comments should be submitted by December 15, 2008, to: Internal Revenue Service, CC:PA:LPD:PR (Revenue Procedure 2008–64), Room 5203, P.O. Box 7604, Ben Franklin Station, Washington, DC 20224. Alternatively, comments may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to: Internal Revenue Service, CC:PA:LPD:PR (Revenue Procedure 2008–64), Courier’s Desk, 1111 Constitution Avenue, NW, Washington, DC, or sent electronically, via the following email address: Notice.Comments@irscounsel.treas.gov. Please include “Revenue Procedure 2008–64” in the subject line of any electronic submissions. All comments received will be open to public inspection and copying.