The freely available Adobe Acrobat Reader software is required to view, print, and search the items listed below. Announcement 2015-02 (Simplified VCAP Process for Issuers of Qualified 501(c)(3) Bonds) PDF This Announcement provides a simplified VCAP process for issuers of qualified 501(c)(3) bonds, as defined in the Announcement, to request a closing agreement in situations in which the borrower of the proceeds of the bonds received Prospective Reinstatement, as defined in the Announcement, after its tax-exempt status was automatically revoked under section 6033(j)(1) of the Internal Revenue Code. Announcement 2012-14 (TEB Voluntary Closing Agreement Program: Relief for Certain Issuers of Tax-Exempt Student Loan Bonds) PDF This Announcement sets forth terms under which the IRS will enter into a voluntary closing agreement with an issuer of qualified student loan bonds that are not the subject of an examination. Announcement 2011-71 (Tribal Economic Development Bonds - Request for Public Comment on Volume Cap Allocation Process and Optional Extension of Deadline to Issue Bonds) PDF This Announcement seeks public comment regarding the reallocation of available amounts of Volume Cap for Tribal Economic Development Bonds in order to facilitate issuance of such bonds by Indian tribal governments. These available amounts include amounts that were previously allocated and have been, or subsequently are, forfeited under Notice 2009-51 and Announcement 2010-88. The IRS seeks public comment from Indian tribal governments and other interested members of the public regarding appropriate methods to employ and criteria to consider in reallocating this Volume Cap, based on facts and circumstances affecting Indian tribal governments and any other relevant factors. The public comment deadline is December 12, 2011. Announcement 2011-19 (TEB Voluntary Closing Agreement Program from Debt Extinguishment for Certain Issuers Purchasing and Holding Their Own Tax-Exempt Bonds) PDF This Announcement announces that the Internal Revenue Service will consider requests from issuers of extinguished bonds for a voluntary closing agreement. Announcement 2010-88 (Tribal Economic Development Bonds - Extension of Deadline to Issue Bonds) PDF This Announcement provides that Indian tribal governments that received an allocation of volume cap from the First Allocation will receive an automatic extension of time of six months from December 31, 2010, to June 30, 2011, to issue Tribal Economic Development Bonds pursuant to those allocations. Announcement 2010-54 (Applications from Cooperative Electrical Companies for Authority to Issue New Clean Renewable energy Bonds Now Being Accepted by the IRS) PDF This Announcement solicits applications from cooperative electrical companies for previously unallocated authority to issue New Clean Renewable Energy Bonds under section 54C of the Internal Revenue Code. Announcement 2006-59 (Announcement of advanced notice of proposed rulemaking) This Announcement provides advance notice of proposed rulemaking for bonds issued by or on behalf of Indian tribal governments that are excluded from gross income only if the proceeds of such bonds are used for an "essential governmental function." Announcement 2005-69 (Disaster relief for issuers of tax-exempt bonds affected by Hurricane Katrina) PDF This Announcement provides relief to issuers affected by Hurricane Katrina. Announcement 2004-29, 2004-29 2004-15 I.R.B. 772 (Application of Municipal Circular 230 to Municipal Bond Opinions - REG-122379-02] (4/12/2004) PDF This Announcement announces that comments continue to be considered. Treasury and IRS announce that, in final regulations, the definition of tax shelter opinions will not apply, if at all, to written advice concerning municipal bonds rendered less than 120 days after the publication of such final regulations. Announcement 2003-36, 2003-25 I.R.B. 1093, (Tax Exempt Bond Mediation Dispute Resolution Pilot Program) (6/23/2003) PDF This Announcement contains the procedures for the Tax Exempt Bond Mediation Dispute Resolution Pilot Program. TEB Mediation establishes new opportunities for Issuers of tax exempt debt, with the assistance of the Office of Appeals, to expedite the resolution of cases within Tax Exempt Bonds. Announcement 2002-114, 2002-51 I.R.B. 983 PDF This Announcement contains a correction to the advance notice of proposed regulations (published as Ann. 2002-91, 2002-40 I.R.B. 685 PDF) relating to the issuance of tax-exempt bonds for the government use portion of an output facility that is used for both government and private business use. Announcement 2002-112, 2002-50 I.R.B. 971 PDF This Announcement contains corrections to the final regulations ( T.D. 9016, 2002-40 I.R.B. 628 PDF) under IRC section 141 relating to the definition of private activity bonds applicable to tax-exempt bonds issued by state and local governments for output facilities. Announcement 2002-91, 2002-40 I.R.B. 685 PDF This Announcement provides advance notice regarding guidance to issuers of tax-exempt bonds by describing rules the Service and the Treasury Department expect to issue in proposed regulations. This document also provides guidance regarding tax-exempt bonds that are issued for the government use portion of an output facility when that facility is used for both government and private business use. Announcement 2002-43, 2002-16 I.R.B. 793 PDF This Announcement announces a program under which certain issuers of state or local bonds may request a closing agreement pursuant to which bonds ("the refinancing bonds") issued to refinance certain outstanding bonds ("the refinanced bonds") will be recognized as acquisition bonds (and therefore will not be treated as a refunding issue under section 1.150-1(d) of the Income Tax Regulations) and the allocations of proceeds to expenditures for such bonds will be respected. An issuer seeking relief must execute a closing agreement with the Service on or before December 31, 2002, following the procedures in this announcement. An issue of bonds is eligible for the program whether or not it is under examination. Announcement 2001-115, 2001-48 I.R.B. 539 PDF This Announcement announces the availability of new Form 8038-R, Request for Recovery of Overpayments Under Arbitrage Rebate Provisions. This form replaces the procedures of Rev. Proc. 92-83, 1992-2 C.B. 487. Announcement 2001-101, 2001-43 I.R.B. 374 PDF This Announcement provides issuers of tax exempt bonds affected by the September 11th terrorist attacks with additional time to file certain information required under section 149(e) or make certain payments to the IRS under section 148(f) of the Code. Affected issuers who have an original filing or payment deadline between September 11, 2001, and November 30, 2001, have an additional 60 months plus 120 days to file the return and make any payment due with the return. In addition to providing additional time for filing and payment, the Service will also grant relief to affected issuers under appropriate circumstances.
