22.42.1  Tax Exempt Bonds Customer Education and Outreach

Manual Transmittal

August 31, 2015


(1) This transmits revised IRM 22.42.1, TEB Taxpayer Education and Assistance, 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 September 06,2012.

Effect on Other Documents

This supersedes IRM 22.42.1 dated September 06, 2012.


Tax Exempt and Government Entities
Tax Exempt Bonds

Effective Date


Rebecca L. Harrigal
Director, Tax Exempt Bonds
Tax Exempt and Government Entities  (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 participants in the municipal bond market understand and comply with the Internal Revenue Code requirements pertaining to tax-exempt, tax credit and direct pay bond transactions.

  2. The Tax Exempt Bonds Compliance & Program Management ("CPM" ) Office administers and oversees TEB CE&O as part of its voluntary compliance and outreach initiatives. The TEB Outreach Coordinator reviews the program’s operations and reports to the Manager, Compliance & Program Management.

  3. The TEB CE&O program will develop the TEB outreach strategy to ensure that TEB’s outreach efforts treat all stakeholders fairly and consistently, and to leverage our human capital and financial resources efficiently.

  4. TEB CPM will seek assistance and guidance from specialists in Communications and Liason (“C&L”) in developing and coordinating communication strategies as well as teleconferences, webinars and other virtual outreach efforts.  (08-31-2015)

  1. During the work planning process for each fiscal year, the TEB Outreach Coordinator will propose the TEB outreach strategy to the Manager, Compliance & Program Management ("Manager, CPM" ). The strategy will include a list of potential outreach events for the next fiscal year and the required budget for those events. The Coordinator will prepare this proposal by identifying 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, and by estimating audience attendance, if possible, and travel costs for each of these events.

  2. The Manager, CPM will use the TEB outreach strategy to propose fiscal year outreach performance goals for TEB.

  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’s participation in the event.

  4. The TEB outreach strategy will include updating external websites regularly and providing information needed by the TEB customers. TEB will make optimal use of virtual and on-line tools (teleconferences, newsletters, website, etc).

  5. TEB outreach events will be offered as:

    1. Strategic National Educational Events

      • Events with an educational message. Examples are TEB Teleconferences, Tax Talk Today and National Tax Forum.

    2. Strategic National Practitioner or Industry Events

      • Large groups that represent their community in which messaging is carried back through their membership.

      • C&L will notify the Office of Chief Counsel of TE/GE participation in any events in this category.

      • C&L will coordinate TEB events in this category with Media Relations and Legislative Affairs.

    3. Small or Local Events

      • Most local events will be declined.

      • There must be a specific need in this area for a particular group.

      • If an outreach request is declined, the TEB Coordinator will offer free educational products, if available.

      • Generally, we anticipate this event would be attended by fewer than 100 participants.  (08-31-2015)
Outreach Event Calendar

  1. C&L will create and maintain a TE/GE Events Calendar (Calendar) 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 for each outreach event:

    1. Date of the event

    2. Assigned TEB representative

    3. Name of the event sponsor

    4. Name of the event

    5. Location of the event

    6. Number of customers reached (actual or expected)

    7. Travel costs (actual or expected)

    8. Covered topics (up to 3)

  2. At the start of each fiscal year, the TEB Outreach Coordinator will provide the information C&L needs for the Calendar

  3. C&L is responsible for updating the Calendar as planned outreach events are added or rescheduled and for capturing final data from completed outreach events.

  4. At the end of each month-end reporting period, the Coordinator will provide C&L with updated information from the outreach events. C&L will update the Manager, CPM with a summary analysis of TEB’s progress toward meeting its fiscal year outreach performance goals.  (08-31-2015)
Submission, Approval and Assignment of Events

  1. To obtain approval for TEB representative to attend an outreach event, the TEB Outreach Coordinator should complete the TE/GE Outreach Request Form 14380 and submit it to the Manager, CPM. If the Manager, CPM and the Director of TEB approve the event, the TEB Outreach Coordinator will submit the form to the TE/GE Coordinator for approval by the Assistant Deputy Commissioner, GE/SS.

  2. After the Assistant Deputy Commissioner, GE/SS approves the event, the TEB Outreach Coordinator will enter the outreach event information into the TEB Worksheet that will be submitted to C&L at end of the month.

  3. Once an outreach event is approved, the Manager, CPM will coordinate who should be assigned to the event with the Director, TEB or Manager, TEB Field Operations ("Manager, FO" ).  (08-31-2015)
Closing an Assignment

  1. When the outreach event is completed, the assigned TEB representative will complete Form 14380-A and transmit the form to the TEB Outreach Coordinator. Form 14380-A includes 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 Concur

  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 distributed. 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 participation 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 may be the number of registered attendees unless better attendance information is available through the event sponsor or other method in which attendance is recorded.

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