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Introduction

SECTION 8. COMPLIANCE

Internal Revenue Bulletin 2007-31 · 2026-10-03 edition · updated 2026-10-04 · United States

MONITORING RELIEF

.01 An Agency may extend the due date for its scheduled compliance reviews for up to one calendar year from the date the building is restored and placed back into service under section 7.01 of this revenue procedure.

.02 The granting of compliance monitoring relief to an Agency does not extend the compliance monitoring deadlines for Owners in major disaster areas. If an Agency discovers that an Owner has failed to comply with the rules of § 42 because of a major disaster, the Agency must report on the Form 8823 how the major disaster contributed to the noncompliance.

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▸Contents — Internal Revenue Bulletin 2007-31
Internal Revenue Bulletin 2007-31

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