SECTION 7. REQUEST FOR
Internal Revenue Bulletin 2002-23 · 2026-10-03 edition · updated 2026-10-04 · United States
COMMENTS
We welcome comments regarding this revenue procedure. We specifically request comments concerning other categories of qualified nonpersonal use vehicles owned by employees and used by the employees in the course of providing services as employees, especially where the nature of an industry results in employees working for multiple employers during each year, for which a deemed substantiation rule would be appropriate.
Comments regarding this revenue procedure should be sent by September 9, 2002 in writing, and should reference Rev. Proc. 2002–41. Comments can be addressed to:
CC:ITA:RU (Rev. Proc. 2002–41), room 5226 Internal Revenue Service POB 7604, Ben Franklin Station Washington, DC 20044
Comments also may be hand delivered between the hours of 8 a.m. and 5 p.m. to:
CC:ITA:RU (Rev. Proc. 2002–41) Courier’s Desk Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC.
Alternatively, taxpayers may transmit comments electronically via the following e-mail address:
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