{"id":4562,"date":"2020-05-07T15:05:07","date_gmt":"2020-05-07T22:05:07","guid":{"rendered":"https:\/\/www.pacificalawgroup.com\/?p=4562"},"modified":"2021-01-18T17:18:58","modified_gmt":"2021-01-18T17:18:58","slug":"irs-changes-tefra-approvals-and-issuer-purchases","status":"publish","type":"post","link":"https:\/\/www.pacificalawgroup.com\/irs-changes-tefra-approvals-and-issuer-purchases\/","title":{"rendered":"IRS Changes &#8211; TEFRA Approvals and Issuer Purchases"},"content":{"rendered":"<p>On May 4, 2020, the Internal Revenue Service issued Revenue Procedure 2020-21 (<a href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/rp-20-21.pdf\">https:\/\/www.irs.gov\/pub\/irs-drop\/rp-20-21.pdf<\/a>) providing temporary relief for public hearings held by teleconference call.\u00a0 Section 1.147(f)-1(d)(2) requires that public hearings must be held in a location convenient for residents of the approving governmental unit and deeming the capitol or seat of government as a convenient location. Under the Revenue Procedure, the location requirement is deemed to be met for hearings held by teleconference between May 4 and December 31, 2020.<\/p>\n<p><a href=\"https:\/\/www.pacificalawgroup.com\/wp-content\/uploads\/2020\/05\/IRS-Changes-TEFRA-Approvals-and-Issuer-Purchases-5-7-20.pdf\">Read more &gt;<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>On May 4, 2020, the Internal Revenue Service issued Revenue Procedure 2020-21 (https:\/\/www.irs.gov\/pub\/irs-drop\/rp-20-21.pdf) providing temporary relief for public hearings held&#8230;<\/p>\n","protected":false},"author":1,"featured_media":6830,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,17],"tags":[],"class_list":["post-4562","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-library","category-public-finance"],"acf":[],"jetpack_featured_media_url":"https:\/\/www.pacificalawgroup.com\/wp-content\/uploads\/2020\/12\/NR_Covid_computer.png","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.pacificalawgroup.com\/wp-json\/wp\/v2\/posts\/4562","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.pacificalawgroup.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.pacificalawgroup.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.pacificalawgroup.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.pacificalawgroup.com\/wp-json\/wp\/v2\/comments?post=4562"}],"version-history":[{"count":0,"href":"https:\/\/www.pacificalawgroup.com\/wp-json\/wp\/v2\/posts\/4562\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.pacificalawgroup.com\/wp-json\/wp\/v2\/media\/6830"}],"wp:attachment":[{"href":"https:\/\/www.pacificalawgroup.com\/wp-json\/wp\/v2\/media?parent=4562"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.pacificalawgroup.com\/wp-json\/wp\/v2\/categories?post=4562"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.pacificalawgroup.com\/wp-json\/wp\/v2\/tags?post=4562"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}