SECTION 11. EFFECT ON OTHER

REVENUE PROCEDURES

Rev. Proc. 2002–2, 2002–1 I.R.B. 82, is modified by the supplemental procedures in this revenue procedure. If the TEAM provides alternate responses based on separate sets of facts, the field will not be required to process the case on the basis of the conclusions in the TEAM, as required by section 17.01 of Rev. Proc. 2002–2 in the case of a TAM.