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4.81.6. 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

OBSOLETE

(1) OBSOLETE

This data was captured by Tax Analysts from the IRS website on February 28, 2024.
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