Article XVIII(7), which was added to the (“RRSP”) by providing that such a U.S.

SECTION 2. SCOPE

Internal Revenue Bulletin 2002-15 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to all taxes under the Internal Revenue Code, except alcohol, tobacco, and firearms taxes and the harbor maintenance tax. For purposes of this revenue procedure, the

term “penalty” includes any additional amount, addition to tax, or assessable penalty.

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▸Contents — Internal Revenue Bulletin 2002-15

Internal Revenue Bulletin 2002-15

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