SECTION 5. PROCEDURES

FOR REQUESTING A CLOSING AGREEMENT UNDER TEB VCAP

(a) Information Required in Requests . An issuer or its authorized representative requesting a closing agreement must submit the information specified in IRM 7.2.3 and the information reporting return for the applicable bonds on IRS Form 8038 or other comparable form that was filed with respect to the issue. (For convenience of reference, the relevant portions of the Internal Revenue Manual (IRM) are available on the IRS website, at www.irs.gov, in the section on the Tax-Exempt Bond Community, under the subheading of Published Guidance.) All information concerning the closing agreement must be submitted under penalty of perjury signed by an official of the issuer with knowledge of the issue and authorized to make the submissions on behalf of the issuer. The request may also contain a Form 2848 with the name, address, phone number, and fax number of an authorized contact person.

2008–11 I.R.B. 592 March 17, 2008

Steven.A.Chamberlin@irs.gov or mailed to the following address:

Steven A. Chamberlin Manager, Tax Exempt Bonds

Compliance & Program Management SE:T:GE:TEB:CPM 1122 Town & Country Commons St. Louis, MO 63017