ADMINISTRATIVE

Notice 2001–60, page 304. This notice provides information about a closing agreement program for tax-exempt bonds (TEB VCAP). TEB VCAP provides a mechanism whereby issuers of tax-exempt bonds who come forward on a voluntary basis can resolve violations of the Code by entering into closing agreements with the Service. Comments are requested on TEB VCAP and on how the Service can expand its efforts to encourage compliance with the Code.

Finding Lists begin on page ii. Index for July through September begins on page iv.

Department of the Treasury Internal Revenue Service