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Directory Results for Announcement 2002-2 - Disclosure Initiative for Certain Transactions Resulting in Waiver of Certain Penalties Under 6662 of the Internal Revenue Code. Waiver of penalties. To encourage taxpayers to disclose their tax treatment of certain to Announcement 2002-26 - Change to Publication 1245, Specifications for Filing W-4, Employee's Withholding Allowance Certificate, Magnetically or Electronically. Change to Publication 1245, Specifications for Filing Form W-4, Employee's