Part 4. Examining Process
Chapter 82. Tax Exempt Bonds Examination Guidelines
Section 2. Arbitrage Payment Refund Claim Procedures
4.82.2 Arbitrage Payment Refund Claim Procedures
Manual Transmittal
February 26, 2024
Purpose
(1) This obsoletes IRM 4.82.2, Tax Exempt Bonds Examination Guidelines, Arbitrage Payment Refund Claim Procedures.
Material Changes
(1) Obsoleted IRM 4.82.2, Tax Exempt Bonds Examination Guidelines, Arbitrage Payment Refund Claim Procedures has been incorporated into IRM 4.70.17.
Effect on Other Documents
This obsoletes IRM 4.82.2, Tax Exempt Bonds Examination Guidelines, Arbitrage Payment Refund Claim Procedures, dated March 18, 2021.
Audience
Tax Exempt and Government EntitiesExempt Organizations and Government EntitiesGovernment EntitiesTax Exempt Bonds
Effective Date
(02-26-2024)
Steven Chamberlin
Director, Government Entities
Tax Exempt and Government Entities