ADMINISTRATIVE

REG–107366–00, page 645. Proposed regulations under section 7433 of the Code relate to civil causes of action for damages caused by unlawful collection actions of officers and employees of the IRS and the awarding of costs and certain fees. The regulations reflect amendments made by the Taxpayer Bill of Rights 2 and the IRS Restructuring and Reform Act of 1998.

Announcement 2002–33, page 666. This document withdraws proposed regulations (REG– 251502–96, 1998–1 C.B. 621) relating to section 7433 of the Code. The proposed regulations implemented provisions of the Taxpayer Bill of Rights 2 (TBOR2). New proposed regulations containing provisions of both TBOR2 and the IRS Restructuring and Reform Act of 1998 are published in this Bulletin (REG– 107366–00).

Announcement 2002–35, page 667. This document contains a correction to the advance notice of proposed regulations (Announcement 2002–9, 2002–7 I.R.B. 536) that clarifies the application of section 263(a) of the Code to expenditures incurred in acquiring, creating, or enhancing certain intangible assets or benefits.