CHICAGO — The Internal Revenue Service will begin sending a second round of questionnaires, this time online, to issuers of 501(c)(3) bonds and governmental bonds next year requesting information about their post-issuance compliance practices, an agency official told bond lawyers meeting here.

The IRS’ tax-exempt bond office compliance program initially kicked off their questionnaire project in 2008, mailing out a first round to the issuers that also asked about post-issuance compliance practices.

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