Tax Exempt Bonds Compliance Check Questionnaire on Advance Refunding Issues (July 2009)
The Tax Exempt Bonds office of the Tax Exempt and Government Entities division conducted a questionnaire project to evaluate the post-issuance compliance and record retention policies, procedures and practices of issuers and conduit borrowers of tax-exempt advance refunding bonds.
Tax Exempt Bonds Compliance Check Questionnaire on Direct Pay Bonds (February 2010)
The Tax Exempt Bonds office of the Tax Exempt and Government Entities division of the IRS conducted a compliance check questionnaire to evaluate the issuance and record retention policies, procedures and practices of issuers of direct pay build America bonds.
IRS Launches Compliance Check on Governmental Bond Financings
The Tax Exempt Bonds office (TEB) of the IRS Tax Exempt and Government Entities division initiated a compliance project to evaluate the post-issuance and record retention policies, procedures and practices of governmental issuers of tax-exempt bonds.
TEB Updates Voluntary Compliance Administrative Procedures
The Internal Revenue Service has released its newly updated VCAP operating procedures under section 7.2.3 of the IRM.
Tax Exempt Bonds Alternative Dispute Resolution Programs
Find out about the Tax Exempt Bonds Voluntary Compliance Program (TEB VCAP) and other dispute resolution programs established by the Service that enable issuers that have experienced compliance violations to preserve the tax exempt status of their bond issuances.
FOR ISSUERS OF TAX-EXEMPT BONDS AND TAX CREDIT BONDS TO SUBMIT REQUESTS TO ENTER INTO VOLUNTARY CLOSING AGREEMENTS (VCAPS) WITH THE IRS UNDER THE TEB VCAP PROGRAM.
TEB Abusive Tax Transactions
The IRS is engaged in extensive efforts to curb abusive tax shelter schemes and transactions. A listing of emerging issues involving abusive transactions and other resources has been provided.
IRS Report on Tax-Exempt Charitable Financings Compliance Project
This report presents the analysis and preliminary conclusions on the data collected from a questionnaire sent to exempt organization borrowers of qualified 501(c)(3) bonds.
Tax Exempt Bonds Compliance Check Questionnaire Project Final Report on Governmental and Charitable Financings (July 2011)
The Tax Exempt Bonds office of the Tax Exempt and Government Entities division of the IRS final report on its Tax-Exempt Charitable Financings Compliance Check Questionnaire and Governmental Bond Financings Compliance Check Questionnaire projects.
IRS Report on Avoiding Troubled Tax-Advantaged Bonds
This report produced by the TEB Compliance Practice Research Team seeks to provide aid to issuers of tax-advantaged municipal bonds. It identifies some considerations for issuers of such bonds and is TEB’s initial step toward producing public resource products that assist issuers in avoiding troubled transactions.
Tax Exempt Bonds Fiscal Year Work Plan Library
A library of the Tax Exempt Bonds function's fiscal year work plans.