The Internal Revenue Service is auditing $445 million of industrial development revenue refunding bonds issued by Campbell County, Wyo., in 2007 in connection with a waste-coal power plant now set to be completed in 2013, five years later than originally proposed.

Carol Seeger, the deputy attorney for Campbell County, said the county is cooperating fully with the IRS during the audit and has received indications that the agency is satisfied with the information they have received.

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