TEB – Agreed Case Processing
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
An agreed Tax-Exempt Bond examination is one for which:
The examiner concludes the bonds are in compliance.
Operational changes were made and did not result in a change to bond qualification.
A delinquent Form 8038 series or Form 8703 is received.
An issuer agrees with proposed resolution of non-compliance determined in the examination and completed a closing agreement.
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