on November 4, 2002 (67 Fed. Reg. 67247), shall be treated as meeting the requirements of subsection (a). 502. Access to appeals Subsection (b) of section 3465 of the Internal Revenue Service Restructuring and Reform Act of 1998 is amended by striking an appeals officer is regularly available within each State and inserting there is at least one appeals officer and one settlement officer located and permanently available in each State, the District of Columbia, and Puerto Rico .