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Directory Results for Revenue Procedure 2002-7 - Areas in which advance rulings will not be issued;. Associate Chief Counsel (International). This procedure revises the list of those provisions of the Code under the jurisdiction of the Associate Chief Counsel to Revenue Procedure 2002-70 - Cost-of-living Adjustments for 2003. This procedure provides cost-of-living adjustments for the tax rate tables for individuals, estates, and trusts, the standard deduction amounts, the personal exemption, and