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F
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G
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H
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I
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J
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L
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M
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N
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O
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P
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R
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S
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T
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U
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W
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X
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Y
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Directory Results for Revenue Procedure 2002-66 - Penalties; substantial understatement. Penalties; substantial understatement. Guidance is provided concerning when ination shown on a return in accordance with the applicable forms and instructions will be to Revenue Procedure 2002-67 - Settlement of Section 351 Contingent Liability Tax Shelter Cases. This document provides procedures for taxpayers who elect to participate in a settlement initiative aimed at resolving tax shelter cases