The Internal Revenue Service’s tax-exempt bond office published its fiscal year 2013 work plan, saying it will continue to focus on identifying and responding to abusive transactions.

TEB will focus on pricing manipulation or false certifications relating to investments, hedges or bonds. The office will use civil penalty examinations under section 6700 of the federal tax code and other statutory authorities on transaction participants or other parties involved in the abusive matters, the plan said.

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