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Directory Results for Revenue Procedure 2004-56 - Communications Excise Tax; Section 4251. Section 457(b) plan model amendments for governmental plans. This procedure provides model amendments that may be used by a state or local government eligible employer (as to Revenue Procedure 2004-58 - Revision of IRS Publication 1179, General Rules and Specifications for Substitute s 1096, 1098, 1099, 5498, W-2G, and 1042-S.. This procedure provides requirements for reproducing paper substitutes and for