Issuers of tax-advantaged municipal debt face many potential tax compliance challenges. Issuers must be diligent in identifying and resolving noncompliance, on a timely basis, to preserve the preferential status of tax-advantaged bonds.

Post-Issuance Compliance

Post-Issuance Compliance: Basic Concepts

Financial Restructuring Compliance

Reissuance of Tax Exempt Obligations: Basic Concepts

Questions and Answers Regarding Reissuance

Self-Correction

Self Correction: Basic Concepts

Voluntary Closing Agreement Program

Voluntary Closing Agreement Program (VCAP)

Voluntary Closing Agreement Program Resolution Standards

Model Closing Agreements for VCAP & Examinations

Examinations

Understanding the Tax Exempt Bonds Examination Process

Record Retention

Questions and Answers Regarding Record Retention Requirements

Complaints or Referrals

IRS Complaint or Referral Process – Tax Exempt Bonds