Part 4. Examining Process
Chapter 81. Tax Exempt Bonds (TEB) Examination Program and Procedures
Section 6. Closing Agreements
4.81.6 Closing Agreements
Manual Transmittal
February 26, 2024
Purpose
(1) This obsoletes IRM 4.81.6, Tax Exempt Bonds (TEB) Examination Program and Procedures, Closing Agreements.
Material Changes
(1) Obsoleted IRM 4.81.6 has been incorporated into new IRMs 4.70.13 and 4.70.14.
Effect on Other Documents
This obsoletes IRM 4.81.6, Tax Exempt Bonds (TEB) Examination Program and Procedures, Closing Agreements, dated February 20, 2019.
Audience
Tax Exempt and Government EntitiesExempt Organizations and Government EntitiesIndian Tribal Governments/Tax Exempt Bonds
Effective Date
(02-26-2024)
Steven Chamberlin
Director, Government Entities
Tax Exempt and Government Entities