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Directory Results for Revenue Procedure 2003-28, General rules and specifications for private printing of substitute s. This procedure provides requirements for reproducing paper substitutes and for furnishing substitute recipient statements for Forms 1096, to Revenue Procedure 2003-30, Private Printing of Paper and Laser-printed Substitutes for 2003. Specifications are set forth for the private printing of paper and laser-printed substitutes for tax year 2003 W-2, Wage and Tax Statement,