SECTION 1. PURPOSE

.01 This revenue procedure amplifies and clarifies Rev. Proc. 2002–19, 2002–13 I.R.B.

September 3, 2002 432 2002–35 I.R.B.

The original and copy of the application must be filed in accordance with the timely duplicate filing requirements of section 6.02(3) of Rev. Proc. 2002–9.

The original of an amended application must be attached to an original return (or if an original return has already been filed, to an amended return), which should reflect the 4-year adjustment period. An amended return must be filed on or before December 13, 2002. The copy of an amended application must be labeled “Substitute Application under Rev. Proc. 2002–54,” and must be filed with the national office no later than when the original return (or, if applicable, the amended return) is filed.