SECTION 2. EFFECT OF A TEAM

A TEAM issued under this revenue procedure will have the same force and legal effect as a TAM requested under Rev. Proc. 2002–2, 2002–1 I.R.B. 82, except as described in sections 8, 10, and 11 of this revenue procedure. Therefore, the field must process the taxpayer’s case on the basis of the conclusions in the TEAM, subject to the conditions and limitations described in Rev. Proc. 2002–2, and sections 8, 10, and 11 of this revenue procedure.