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Introduction

SECTION 5. RESOLVING AN APPEAL

Internal Revenue Bulletin 2006-42 · 2026-10-03 edition · updated 2026-10-04 · United States

ISSUE(S)

.01 In general . In accordance with the directive in the 1998 IRS Restructuring Act, an appeal by an issuer under this revenue procedure will be assigned to a senior Appeals officer specializing in tax-exempt bonds. Appeals will consider the case a priority assignment and will resolve the case as expeditiously as possible.

.02 Other participants in the appeals process . The issuer may authorize any person ( e.g., a borrower) to inspect or receive confidential information during the Appeals process by submitting a duly executed Form 8821, Taxpayer Information Authorization, to the Appeals officer.

.03 New information provided . If the issuer provides additional information not previously given to TEB, Appeals may forward such information to TEB CPM for comment or return jurisdiction over the

2006–42 I.R.B. 696 October 16, 2006

Internal Revenue Service SE:T:GE:TEB 1111 Constitution Ave., NW, PE–583 Washington, DC 20224

DRAFTING INFORMATION

The principal authors of this revenue procedure are Steven A. Chamberlin of Tax Exempt Bonds, Compliance & Program Management (Tax Exempt & Government Entities) and David E. White of the Office of Assistant Chief Counsel (Exempt Organizations/Employment Tax/Government Entities). For further information regarding this revenue procedure, contact Mr. Chamberlin at (636) 940–6466 (not a toll-free call).

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▸Contents — Internal Revenue Bulletin 2006-42
Internal Revenue Bulletin 2006-42

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