Part 4. Examining Process
Chapter 81. Tax Exempt Bonds (TEB) Examination Program and Procedures
Section 2. Examination Selection
4.81.2 Examination Selection
Manual Transmittal
October 04, 2019
Purpose
(1) This transmits obsolete IRM 4.81.2, Tax Exempt Bonds (TEB) Examination Program and Procedures, Examination Selection.
Material Changes
(1) On May 1, 2017, Tax Exempt and Government Entities underwent a reorganization. The new Compliance, Planning & Classification function absorbed several employees and groups previously housed in Tax Exempt Bonds, and accepted ownership of this manual. The new IRM 4.70.6, TE/GE Examinations, Classification & Case Assignment Procedures, supersedes this manual.
Effect on Other Documents
This supersedes IRM 4.81.2, Examination Selection, dated April 12, 2016.
Audience
Tax Exempt and Government Entities Government Entities and Shared ServicesTax Exempt Bonds
Effective Date
(10-04-2019)
Sean E. O’Reilly
Director, Compliance, Planning & Classification
Tax Exempt and Government Entities