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Announcements

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Announcement 2012-14 (TEB Voluntary Closing Agreement Program: Relief for Certain Issuers of Tax-Exempt Student Loan Bonds)
This Announcement sets forth terms under which the IRS will enter into a voluntary closing agreement with an issuer of qualified student loan bonds that are not the subject of an examination.

Announcement 2011-71 (Tribal Economic Development Bonds - Request for Public Comment on Volume Cap Allocation Process and Optional Extension of Deadline to Issue Bonds)

Announcement 2011-19 (TEB Voluntary Closing Agreement Program from Debt Extinguishment for Certain Issuers Purchasing and Holding Their Own Tax-Exempt Bonds)


Announcement 2010-88 (Tribal Economic Development Bonds - Extension of Deadline to Issue Bonds)

Announcement 2010-54 (Applications from Cooperative Electrical Companies for Authority to Issue New Clean Renewable energy Bonds Now Being Accepted by the IRS)

Announcement 2006-59 (Announcement of advanced notice of proposed rulemaking)
Bonds issued by or on behalf of Indian tribal governments are excluded from gross income only if the proceeds of such bonds are used for an "essential governmental function."

Announcement 2005-69 (Disaster relief for issuers of tax-exempt bonds affected by Hurricane Katrina)

Announcement 2004-29, 2004-29 2004-15 I.R.B. 772 [Application of Municipal Circular 230 to Municipal Bond Opinions - REG-122379-02] (4/12/2004)
Comments continue to be considered. Treasury and IRS announce that, in final regulations, the definition of tax shelter opinions will not apply, if at all, to written advice concerning municipal bonds rendered less than 120 days after the publication of such final regulations.

Announcement 2003-36, 2003-25 I.R.B. 1093, (Tax Exempt Bond Mediation Dispute Resolution Pilot Program) (6/23/2003)
This announcement contains the procedures for the Tax Exempt Bond Mediation Dispute Resolution Pilot Program. TEB Mediation establishes new opportunities for Issuers of tax exempt debt, with the assistance of the the Office of Appeals, to expedite the resolution of cases within Tax Exempt Bonds.

Announcement 2002-114, 2002-51 I.R.B. 983
This document contains a correction to the advance notice of proposed regulations (published as Ann. 2002-91, 2002-40 I.R.B. 685) relating to the issuance of tax-exempt bonds for the government use portion of an output facility that is used for both government and private business use.

Announcement 2002-112, 2002-50 I.R.B. 971
This document contains corrections to the final regulations ( T.D. 9016, 2002-40 I.R.B. 628) under IRC section 141 relating to the definition of private activity bonds applicable to tax-exempt bonds issued by state and local governments for output facilities.

Announcement 2002-91, 2002-40 I.R.B. 685
This announcement provides advance notice regarding guidance to issuers of tax-exempt bonds by describing rules the Service and the Treasury Department expect to issue in proposed regulations. This document also provides guidance regarding tax-exempt bonds that are issued for the government use portion of an output facility when that facility is used for both government and private business use.

Announcement 2002-43, 2002-16 I.R.B. 793
The Service announces a program under which certain issuers of state or local bonds may request a closing agreement pursuant to which bonds ("the refinancing bonds") issued to refinance certain outstanding bonds ("the refinanced bonds") will be recognized as acquisition bonds (and therefore will not be treated as a refunding issue under section 1.150-1(d) of the Income Tax Regulations) and the allocations of proceeds to expenditures for such bonds will be respected. An issuer seeking relief must execute a closing agreement with the Service on or before December 31, 2002 following the procedures in this announcement. An issue of bonds is eligible for the program whether or not it is under examination.

Announcement 2001-115, 2001-48 I.R.B. 539
The Service announces the availability of new Form 8038-R, Request for Recovery of Overpayments Under Arbitrage Rebate Provisions. This form replaces the procedures of Rev. Proc. 92-83, 1992-2 C.B. 487.

Announcement 2001-101, 2001-43 I.R.B. 374
This announcement provides issuers of tax exempt bonds affected by the September 11th terrorist attacks with additional time to file certain information required under section 149(e) or make certain payments to the IRS under section 148(f) of the Code. Affected issuers who have an original filing or payment deadline between September 11, 2001 and November 30, 2001, have an additional 60 months plus 120 days to file the return and make any payment due with the return. In addition to providing additional time for filing and payment, the Service will also grant relief to affected issuers under appropriate circumstances.

Page Last Reviewed or Updated: 12-Feb-2014