Form 14429 - Tax Exempt Bonds Voluntary Closing Agreement Program Request Page 3
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26. If the request relates to a direct pay bond issue, is a copy of any Forms 8038-CP related to the bond issue(s) and submitted to the
IRS attached? IRM 7.2.3.2.1(5)
Yes
Page number
N/A
27. If the violation relates to the requirements of section 148 of the Code, is a copy of any Forms 8038-T and Forms 8038-R related to
the bond issue(s) and submitted to the IRS attached? IRM 7.2.3.2.1(5)
Yes
N/A
Page number
Violations
See IRM 7.2.3.2.1(2)(C) for more information
28. Which section(s) of the Code relates to the violation described in the request
§
29. Is a clear statement of the specific federal tax requirement which provides a basis for finding a violation included
Yes
Page number
N/A
30. Is a description of the identified violation(s) as well as the facts and circumstances pertaining to the nature of the identified violation
and its occurrence included
Yes
Page number
N/A
31. Is a statement as to when and how the facts surrounding the identified violation were discovered included
Yes
Page number
N/A
32. In the event that the issuer identifies a violation but requests TEB to consider as a factor in determining an appropriate resolution
that certain legal questions apply, has the issuer included the following information in its request
a) a description of established law supporting a determination that there is a credible basis for finding that a violation occurred
Yes
Page number
N/A
b) a description of such legal questions, and their application to the facts of the submission, supporting why TEB should consider
such legal questions as a factor in the appropriate resolution of the violation
Yes
N/A
Page number
33. If the issuer is submitting a request to resolve a violation pursuant to a resolution standard described under IRM 7.2.3.4.2 (Tax
Exempt Bonds) or IRM 7.2.3.4.3 (Certain Direct Pay Bonds), has the issuer additionally supplied any information required under the
relevant Identified Violation section
Yes
N/A
Page number
Settlement Terms
See IRM 7.2.3.2.1(2)(D) for more information
34. Has the issuer included a description of the issuer’s proposed settlement terms for resolving the identified violation
Yes
N/A
Page number
35. If the proposal includes the payment of a closing agreement amount, has the issuer included
a) an identification of the computation methodology described in IRM 4.81.6 used to determine the amount or a description of an
alternative computation methodology including a discussion of why such an alternative is appropriate under the facts and
circumstances
Yes
N/A
Page number
b) an identification of the source of funds to be used to pay the closing agreement amount
Yes
Page number
N/A
36. If the proposal includes the redemption, defeasance, tender, or purchase of any amount of the bonds comprising the bond issue,
has the issuer identified the source of funds to be used to effectuate such action and the maturities of the bonds subject to such
action
Yes
N/A
Page number
Statements of Good Faith
See IRM 7.2.3.2.1(2)(E) for more information
37. Has the issuer included a statement that the bond issue is not under examination or under consideration by the IRS Office of
Appeals
Yes
Page number
N/A
38. Has the issuer included a statement that the tax-advantaged status of the bonds is not at issue in any federal court
Yes
N/A
Page number
14429
Catalog Number 60719A
Form
(3-2013)
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