ADMINISTRATIVE

Notice 2002–40, page 1152. This notice supplements the relief granted in Notice 2001–61, 2001–40 I.R.B. 305, and Notice 2001–68, 2001–47 I.R.B. 504, for taxpayers affected by the September 11, 2001, terrorist attack by expanding relief from interest and penalties. The notice implements changes that were made to section 7508A of the Code by the Victims of Terrorism Tax Relief Act of 2001.

(Continued on the next page) Finding Lists begin on page ii.

Rev. Proc. 2002–30, page 1184. This procedure provides for a pilot program that will test whether the process for issuing Technical Advice Memoranda (TAM) can be streamlined. The new advice will be known as a Technical Expedited Advice Memorandum (TEAM). Rev. Proc. 2002–2 modified.

Rev. Proc. 2002–42, page 1188 . This procedure sets forth a process whereby taxpayers who purchase motor vehicles propelled by both a gasoline internal combustion engine and an electric motor that is recharged as the motor vehicles operate (hybrid vehicles) may rely on the original equipment manufacturer’s (or, in the case of a foreign original equipment manufacturer, its domestic distributor’s) certification of the incremental cost of the motor vehicles’ clean-fuel vehicle property for purposes of section 179A of the Code.

Announcement 2002–54, page 1190. This announcement contains the annual report concerning the Pre-Filing Agreement Program of the Large and Mid-Size Division of the Service for calendar year 2001.

June 17, 2002 2002–24 I.R.B.