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 Organizations Examinations; the Director, Federal, State & Local Governments; the Director, Tax Exempt Bonds; or the Director, Indian Tribal Governments, and their respective offices;

(2) any reference to “appeals area director” refers to an Appeals Area Director;

(3) any reference to “territory manager” refers to a territory manager, LMSB; a territory manager, compliance, SB/SE; or the Director, Compliance, W&I, as appropriate, and, includes, when appropriate, the Employee Plans Examinations Area manager; the Exempt Organizations Examinations Area manager; the Employee Plans Determinations manager; the Exempt Organizations Determinations manager; the group manager, Federal, State & Local Governments; the manager, field operations, Tax Exempt Bonds; or the group manager, Indian Tribal Governments;

(4) any reference to “area office” refers to an Appeals Area Office;

(5) any reference to “appeals officer” includes, when appropriate, an appeals team case leader;

(6) the term “taxpayer” includes any person subject to any provision of the Internal Revenue Code (including an issuer of § 103 obligations) and, when appropriate, their representatives;

(7) the term “Associate office” refers to the Office of Associate Chief Counsel (Corporate), the Office of Associate Chief Counsel (Financial Institutions and Products), the Office of Associate Chief Counsel (Income Tax and Accounting), the Office of Associate Chief Counsel

Sec. 1.02 January 5, 2004 86 2004-1 I.R.B.