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Directory Results for Revenue Procedure 2002-60 - Substitute tax s and Schedules. Substitute tax forms and schedules. Requirements are set forth for privately designed and privately printed federal tax forms and the conditions under which the IRS will accept to Revenue Procedure 2002-61 - Optional Standard Mileage Rates. This procedure announces 36 cents as the optional rate for deducting or accounting for expenses for business use of an automobile, 14 cents as the optional rate for use of an