KERNELS=="1-2.2*",SUBSYSTEMS=="usb", DRIVERS=="option", ATTRS{bInterfaceNumber}=="02",SYMLINK+="modem"
ACTION=="add", SUBSYSTEM=="usb", TAG+="systemd", ENV{SYSTEMD_WANTS}="dev-modem.service"

When save it in /dev/udev/rules.d and then run sudo udevadm control --reload and reboot
I see modem in /dev/ but my service is still failing

I did check "systemctl list-units --no-pager | grep modem" and nothing is showing up.