Changed the comment to:
comment = "1" & vbCr & "2" & vbLf & vbCrLf & "3" & "4"

The odd thing is that the output in access looks like the following:
1 2 34

This tells me that the vbCr/vbLf/vbCrLf is being transmitted to the database, however, access is not displaying them as new lines. Instead they are spaces.

If I'm in access I can manually add a record with a newline by selecting Ctrl + Enter. This does display as a new line.

It might not seem like a big deal that the records don't display as multiple lines, but it is since I am linking the database to a Sharepoint. The user can edit the database thru my tool or the sharepoint. However, when they edit the field via my tool all the text displays as one line.

The \r\n is a carriage return and new line feed. (I was trying to figure out what access uses for a carriage return and new line feed. To try to match the behavior of me manually entering in an entry and using Ctrl+Enter)