ADMINISTRATIVE

T.D. 9015, page 642. REG–134026–02, page 684. Final, temporary, and proposed regulations under section 7602 of the Code amend section 301.7602–1 of the regulations to include officers and employees of the Office of Chief Counsel in the group of persons who can take summoned testimony under oath and receive summoned documents.

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Rev. Proc. 2002–60, page 645. Substitute tax forms and schedules. Requirements are set forth for privately designed and privately printed federal tax forms and the conditions under which the IRS will accept substitute computer-prepared and computer-generated tax forms and schedules. Rev. Proc. 2001–45 superseded.

Rev. Proc. 2002–62, page 682. Election under section 1397B. This document provides procedures for a taxpayer to make an election to defer recognition of capital gain on the sale of a qualified empowerment zone (QEZ) asset.

October 7, 2002 2002–40 I.R.B.