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, 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;

(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, examination, 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; the territory manager, Estate and Gift Tax Examination, SB/SE; the territory manager, Excise Tax Examination, SB/SE; the territory manager, Employment Tax Examination, SB/SE; or the territory manager, International Examination, SB/SE;

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

Sec. 2 2005–1 I.R.B. 89 January 3, 2005