22.42.1  Tax Exempt Bonds Customer Education and Outreach

Manual Transmittal

September 06, 2012


(1) This transmits the Table of Contents and text for revised IRM 22.42.1, Tax Exempt Bonds Customer Education and Outreach.

Material Changes

(1) Procedures for the Tax Exempt Bonds Customer Education and Outreach Program have been updated. The updated procedures contained in this document completely replace the prior IRM 22.42.1 published on November 1, 2008.

Effect on Other Documents

This supersedes IRM 22.42.1 dated November 1, 2008.


Tax Exempt Bonds Division

Effective Date


Clifford J. Gannett,
Director, Tax Exempt Bonds  (09-06-2012)
Tax Exempt Bonds Outreach-Introduction

  1. This section sets forth procedures for the Tax Exempt Bonds Customer Education & Outreach ("TEB CE&O" ) program. TEB is committed to providing quality educational programs to assist stakeholders of the municipal bond market in their understanding of compliance responsibilities pertaining to tax-exempt, tax credit and direct pay bond transactions.

  2. The Tax Exempt Bonds Compliance & Program Management ("CPM" ) program is responsible for the administration and oversight of TEB CE&O as part of its voluntary compliance and outreach initiatives. The TEB Outreach Coordinator will review the operations of the program and report to the Manager, Compliance & Program Management.

  3. The TEB CE&O procedures are designed to ensure the timely and accurate reporting of TEB's progress in meeting its education and outreach performance goals.

  4. TEB CPM will seek assistance and guidance from communication specialists in TE/GE in developing and coordinating communication strategies as well as teleconferences and webinars and other virtual outreach efforts.  (09-06-2012)

  1. During the work planning process for each fiscal year, the TEB Outreach Coordinator will advise the Manager, Compliance & Program Management ("Manager, CPM" ) of potential outreach events for the next fiscal year. The Coordinator will identify major conferences of key TEB stakeholder associations representing all segments of the municipal bond market, including associations representing governmental issuers, conduit borrowers, investors, tax and bond lawyers, finance professionals, and others. The Coordinator will also determine estimated audience attendance and travel costs for each of these events.

  2. The Manager, CPM will propose fiscal year outreach performance goals for TEB in developing the annual workplan.

  3. Throughout the fiscal year, the Coordinator will contact key stakeholder associations to determine the appropriateness of TEB participation in their conferences. The Coordinator will also serve as a point of contact for customers to request TEB participation in their outreach events. The Coordinator will evaluate the potential compliance impact of each request and provide the Manager, CPM with a recommendation to either accept or decline TEB participation in the event.  (09-06-2012)
Outreach Event Calendar

  1. A TEB Outreach Event Calendar will be created and maintained for each fiscal year. The Calendar will be used as a planning tool for the TEB Outreach Coordinator in reviewing progress toward TEB’s outreach performance goals. The Calendar will include the following information with respect to each outreach event: date of the event; assigned TEB representative; name of the event sponsor; name of the event; location of the event; number of customers reached (actual or expected); travel costs (actual or expected); and covered topics (up to 3).

  2. At the start of each fiscal year, the Coordinator will create the Calendar to track planned events for the year. The Calendar will be created using an Excel spreadsheet.

  3. Throughout the fiscal year, the Coordinator will update the Calendar as planned outreach events are added or rescheduled as well as to capture final data from completed outreach events.

  4. At the end of each month-end reporting period, the Coordinator will provide the Manager, CPM with the current TEB Outreach Calendar and a summary analysis of TEB’s progress toward meeting its outreach performance goals.

  5. The Coordinator will also input the outreach events on the TE/GE Events Calendar.  (09-06-2012)

  1. Upon the approval of an outreach event by the Manager, CPM, the TEB Outreach Coordinator will enter the outreach event information into the TEB Outreach Calendar.

  2. Once an outreach event is approved, the Manager, CPM will assign responsibility for the event to a CPM employee or coordinate with the Director, TEB, or Manager, TEB Field Operations ("Manager, FO" ) on assignment to another TEB employee.  (09-06-2012)
Closing an Assignment

  1. Upon completion of the outreach event, the assigned TEB representative will transmit to the TEB Outreach Coordinator the following information about the completed event:

    1. actual date of the event;

    2. estimated number of customers reached;

    3. up to 3 principal topics covered;

    4. a recommendation as to whether TEB should participate in additional events coordinated by the event sponsor;

    5. Actual travel costs per GovTrip.

  2. The total number of customers reached will be based on the best available information provided by the sponsoring customer entity. The method used may be overall registration, actual head count, or estimate based upon the number of materials handed out. If more than one TE/GE operating unit participates in an event, each operating unit will independently determine the respective number of customers reached. The following are examples defining the estimated number of customers reached:

    1. If the outreach event is a presentation (e.g. speech or panel) at a conference, the estimated number of customers reached is the head count number provided by the event sponsor. If the event sponsor does not provide a head count number, then the head count should be estimated by the TEB representative. For example, if the event sponsor states that approximately 125 persons attended a panel session, then the estimated number of customers reached through participation in that session is 125.

    2. If the outreach event is participating in an exhibit booth at a conference, the estimated number of customers reached is based on the actual registration but not to exceed an "overall maximum number" . The overall maximum number is determined by the number of days exhibiting times 1,000 customers reached each exhibiting day. For example, if the overall registration for a sponsored event is 5,000 and the activity is three days of exhibiting, the number of customers reached through exhibiting is 3,000.

    3. If the outreach event is a "live" phone forum, webinar or webcast, the estimated number of customers reached is the lesser of the registered audience size or the best-estimated audience size for the "live" phone forum, webinar or webcast as provided by the event sponsor.

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