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Directory Results for Revenue Procedure 2000-2 - Technical advice to the district directors and chiefs, appeals offices. From the Associate Chief Counsel (Domestic), Associate Chief Counsel (Employee Benefits and Exempt Organizations), Associate Chief Counsel to Revenue Procedure 2000-22 - Methods of accounting; inventories; small taxpayers.. This revenue procedure provides that the Commissioner will exercise his discretion to except a qualifying taxpayer with average annual gross receipts of $1,000,000 or l