.htaccess to PayPal & PayPal Sandbox

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http://serverfault.com – For testing on my pre-live site, I'd like to allow only my own IPs and PayPal Sandbox. For production, I'd like to allow only PayPal to my IPN listener. I can restrict in .htaccess to my IPs, but including paypal.com causes 403 in the IPN generator on the SandBox. I understand this may be a security issue for PayPal, but I'd like it anyway if possible. Thanks in advance! (HowTos)