Bulletin No. 2002–2 January 14, 2002
ADMINISTRATIVE
Internal Revenue Bulletin 2002-2 · 2026-10-03 edition · updated 2026-10-04 · United States
Announcement 2002–2, page 304. Waiver of penalties. To encourage taxpayers to disclose their tax treatment of certain tax shelters, the IRS will waive the accuracy-related penalty under section 6662 of the Code.
Announcement 2002–3, page 305. This document includes the procedures for partnerships with more than 100 partners during the year to request a waiver of the requirement to electronically file Form 1065, U.S. Partner- ship Return of Income .
Announcement 2002–4, page 306. This document contains corrections to final regulations (T.D. 8966, 2001–45 I.R.B. 422) relating to the effect of the Family and Medical Leave Act on the operation of cafeteria plans.
January 14, 2002 2002–2 I.R.B.
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