Information for the Tax Exempt Bond Community

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Tax Exempt Bond Community Topics

IRS Resources

Information for the Tax Exempt Bond Community

Notice 2012-3 (Current Refundings of Tax-exempt Bonds in Certain Disaster Relief Bond Programs)
The IRS released Notice 2012-3 providing guidance on “current refunding issues” (as defined in § 1.150-1(d)(3)) that refund outstanding prior issues of bonds that qualify for tax-exempt bond financing under certain disaster relief bond programs.

IRS Announces Updated Procedures and Educational Resources for the TEB VCAP
The IRS released updated IRM procedures for the TEB Voluntary Closing Agreement Program and TEB Closing Agreements as well as web-based educational resources concerning post-issuance and voluntary compliance.

IRS and MSRB Issue a Memorandum of Understanding
On October 19, 2011, the IRS and the Municipal Securities Rulemaking Board (MSRB) issued a memorandum of understanding allowing IRS access to certain MSRB proprietary information products.

TEB Post-Issuance Compliance
Provides basic post-issuance information for issuers of tax-advantaged bonds.

TEB Voluntary Compliance
TEB provides information about post-issuance and voluntary compliance.

Reissuance of Tax Exempt Obligations: Some Basic Concepts
TEB provides basic information to help understand the impact of a reissuance.

Alternate Permitted Method for Filing Form 8038-CP for Certain Specified Tax Credit Bonds
The IRS will process certain Forms 8038-CP filed using an alternate permitted method.

TEB Programs
Information about Tax Exempt Bonds functional programs.

TEB Community News
Current news concerning the Tax Exempt Bond Community.

TEB Archives
Past articles and information on Tax Exempt Bonds topics.

ARRA and HIRE Act Bond Guidance
Guidance on bond provisions of the ARRA and HIRE Act.

TEB Published Guidance
Information and guidance for the Tax Exempt Bond Community.

TEB FAQs
Frequently Asked Questions about Tax Exempt Bond topics.

Tenth Report of the Advisory Committee on Tax Exempt and Government Entities (ACT)
This General Report is presented in connection with the tenth annual meeting of the ACT.

TIGTA Finds That Direct Pay Bond Questionnaires Were Appropriate
TIGTA Report: Build America Bond Compliance Check Program.

TEB Customer Resources
Research resources for the Tax Exempt Bond Community.

Contact TEB
If you need to contact Tax Exempt Bonds this page will provide you with contact information.

Page Last Reviewed or Updated: January 26, 2012