ADMINISTRATIVE

Notice 2001–67, page 544. LMSB Fast Track Dispute Resolution Pilot Program. This document announces the LMSB Fast Track Dispute Resolution Pilot Program, under which large and mid-size business taxpayers, with the assistance of the IRS Office of Appeals, may expedite case resolution at the lowest level within the IRS’s Large and Mid–Size Business organization (LMSB).

Notice 2001–74, page 551. Depreciation, mid-quarter convention relief. This document supplements the tax relief granted in Notice 2001–70

(2001–45 I.R.B. 437) published November 5, 2001, by expanding the class of taxpayers entitled to the relief and clarifying the instructions for making the election provided under Notice 2001–70.

Announcement 2001–117, page 567. This announcement provides relief to partners, shareholders, or beneficiaries of passthrough entities that had income tax returns due on or after September 11, 2001, and on or before November 2, 2001.

December 3, 2001 2001–49 I.R.B.