SECTION 11. REQUEST FOR

COMMENTS

Comments are requested regarding this revenue procedure. In particular, comments are requested concerning the establishment of modified income tax reporting procedures for eligible partnerships and consenting partners. All comments will be available for public inspection and copying. Comments should be sent to CC:ITA:RU (Rev. Proc. 2002–68), Room 5226, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Comments may also be hand delivered between the hours of 8 a.m. and 5 p.m. to CC:ITA:RU (Rev. Proc. 2002–68), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW, Washington, DC. In the alternative, e-mail your comments to Notice.Comments@irscounsel. treas.gov. Please submit comments by December 6, 2002.