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Introduction

SECTION 3. DRAFTING

Internal Revenue Bulletin 2012-14 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this announcement is Mark S. Westergard of the IRS Office of Tax Exempt Bonds. For further information regarding this announcement, contact Mark Westergard at (802) 859–1003 (not a toll-free call).

closing agreement with an issuer of qualified student loan bonds that are not the subject of an examination.

The intent underlying this program is to treat expeditiously all requests for closing agreements which are submitted in accordance with this announcement.

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▸Contents — Internal Revenue Bulletin 2012-14
Internal Revenue Bulletin 2012-14

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