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