n-02-22.pdf

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Part IV – Items of General Interest

Request for Comments on Items for 2002-2002 Published Guidance Priority List

Notice 2002-22

The Department of Treasury and Internal Revenue Service request public comment
about items that should be included in the Guidance Priority List for 2002-2003.
IRS and Treasury's Office of Tax Policy use the Guidance Priority List (“Priority
List”) each year to identify and prioritize the tax issues that should be addressed through
regulations, rulings, and other published administrative guidance. The Priority List will set
forth guidance Treasury and the IRS intend to issue from July 1, 2002 through June 30,
2003. Public input is invited as part of the process of formulating the Priority List to ensure
that the agencies’ resources focus on the guidance items that are most important to
taxpayers and tax administration.
As Treasury and the IRS draft guidance and consider suggestions for guidance, we will
focus on providing needed guidance on a timely basis and consider the following
questions:
1. Whether the guidance is consistent with the letter and the intent of the statutory
language.
2. Whether the guidance is easily understood and applied by taxpayers.
3. Whether the guidance is enforceable on a uniform basis by the IRS.
4. Whether the guidance provides bright-line rules and resolves issues rather than raises
issues.

5. Whether the guidance reduces controversy and lessens the burden on taxpayer and
IRS resources.
No particular format is required for comments submitted in response to this Notice.
However, it will be helpful for comments both to briefly describe the item that is
recommended for inclusion on the Priority List and to explain why there is a need for
guidance. In addition, comments may present an analysis of how the issue should be
resolved.
Please submit all comments by April 30, 2002. Written comments should be sent to:
Internal Revenue Service
Attn: CC:ITA:RU (Notice 2002-22)
Room 5226
P.O. Box 7604
Ben Franklin Station
Washington, D.C. 20044

or hand delivered between the hours of 8 a.m. and 5 p.m. to:
Courier's Desk
Internal Revenue Service
Attn: CC:ITA:RU (Notice 2002-22)
1111 Constitution Avenue, N.W.
Washington, D.C. 20224

Alternatively, comments may be submitted electronically via e-mail to the following
address: Notice.Comments@irscounsel.treas.gov
. Please include “Notice 2002-22” in the
subject line. All comments will be available for public inspection and copying in their
entirety.
For further information regarding this notice, contact Brenda Wilson of the Office of
Associate Chief Counsel (Income Tax and Accounting) at (202) 622-4800 (not a toll-free
call).