SECTION 2. DEFINITIONS For purposes of this revenue procedure—

(1) any reference to “director” refers to the Director, Field Operations, LMSB for the taxpayer’s industry, the Territory Manager, Field Compliance, SB/SE, or the Director, Compliance, W&I, as appropriate, and their respective offices or, when appropriate, the Director, International, LMSB, the Director, Employee Plans Examinations, the Director, Exempt Or

Sec. 2(1) 2003–1 I.R.B. 79 January 6, 2003