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
