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“This is a preliminary determination, not a proposed adverse determination or a final determination,” the county said.November 18
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The IRS will post quarterly updates of its enforcement strategy on the webpage of the Tax Exempt and Government Entities Division-Compliance Programs and Priorities.November 9
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The city of Alpharetta wants to repurpose $24.72 million in bonds issued in 2016 by the Development Authority of Alpharetta.November 2
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Sinking fund overfunding is the primary driver of these audits, with the IRS making sure the overfunding does not result in an arbitrage situation.October 5
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Allyson Belsome, program manager of the IRS Office of Tax-Exempt Bonds spoke to members of the National Association of Bond Lawyers.September 25
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Johanna Som de Cerff of the IRS Office of the Associate Chief Counsel spoke during an online presentation to the National Association of Bond Lawyers.September 24
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The paper filing requirement for Form 8038-CP was a particular problem early in the pandemic because IRS paper processing centers were shut down from mid-March until sometime in June.September 2
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The two series are $355,730,000 Power Revenue Bonds, Series EEE, and $320,175,000 Power Revenue Bonds, Series YY.July 27
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The bond lawyer group's No. 1 suggestion is to loosen the rules governing state and local government borrowing for working capital.July 24
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PABs represented 25.4% of all tax-exempt bonds issued in 2017, up from 21.5% in 2016.June 8
