TEB VCAP resolution standards TEB administers the TEB VCAP to assist issuers in resolving violations of the tax laws applicable to their bonds. Understanding the tax-exempt bonds examination process General rules and procedures that we follow in examinations and how to correct certain compliance problems Circular 230 tax professionals The Office of Professional Responsibility (OPR) establishes and enforces consistent standards of competence, integrity and conduct for tax professionals enrolled agents, attorneys, CPAs, and other individuals and groups covered by Circular 230. Index of Applicable Federal Rates (AFRs) Each month, the IRS provides various prescribed rates for federal income tax purposes. These rates, known as Applicable Federal Rates, or AFRs, are regularly published as Revenue Rulings. The Revenue Rulings containing current and recent-past AFRs are available here in Adobe PDF format. Tax-exempt bond topics Internal Revenue Manual (IRM) materials relating to tax-advantaged Bonds Post-issuance compliance Published guidance Tax exempt bonds forms Tax credit and direct pay bonds Tax credit bonds Requesting educational services from Tax-Exempt & Government Entities Taxpayer Bill of Rights Tax Exempt and Government Entities Issue Snapshots Tax exempt bonds