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Introduction

SECTION 20. WHAT

Internal Revenue Bulletin 2002-1 · 2026-10-03 edition · updated 2026-10-04 · United States

SIGNIFICANT CHANGES HAVE BEEN MADE TO REV. PROC. 2001–2?

.01 Section 1 is amended to reflect the current descriptions of the LMSB and SB/SE divisions.

.02 Section 5.03(2) is amended to reflect the current operating hours of the courier’s desk.

.03 Section 8 is added to state when technical advice should not be issued, including on frivolous issues, and all the subsequent sections are renumbered.

Sec. 20.03 January 7, 2002 112 2002–1 I.R.B.

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▸Contents — Internal Revenue Bulletin 2002-1
Internal Revenue Bulletin 2002-1

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