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Directory Results for Revenue Procedure 2002-53 Reprinted from IR Bulletin 2002-31 Dated August 5, 2002 Publication 1141 General Rules and Specifications For Substitute s W-2 and W-3 IRS Department of the Treasury Internal Revenue Service Publication 1141 to Revenue Procedure 2002-54 - Changes in Method of Accounting; Prior Consent; Automatic Consent. Changes in method of accounting; prior consent; automatic consent. This procedure relates to the application of the 1-year section 481(a)