Do You Know Where Your Tax-Exempt Bond Records Are? A Review of the IRS's Compliance Check Questionnaire for Tax-Exempt Bonds

September 8, 2007 – September 9, 2007
Speakers:
Anne Phillips Ogilby
,
Loretta R. Richard

On August 21, 2007, the Internal Revenue Service (IRS) issued its long–awaited "Compliance Check Questionnaire" relating to record retention and compliance by borrowers of the proceeds of tax-exempt bond issues.

The teleconference will:

  • Explain the difference between a "compliance check" and an examination, and why in practice it is highly desirable to complete the requested questionnaire even if doing so is not technically required;
  • Review the questionnaire, including several questions that are ambiguous or difficult to answer in the required "yes/no" format;
  • Recommend a practical approach to responding to the questionnaire for institutions that may have less than perfect historical documentation; and
  • Provide recommendations for enhancing compliance by all institutions, including those that have not received the questionnaire.

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