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Tax-exempt bonds

Relief for residential rental projects financed with exempt facility bonds due to Colorado disasters

Relief for residential rental projects financed with exempt facility bonds due to Colorado disasters

IRS Notice – In IR 2013-79; Notice 2013-63, 2013-42 IRB, IRS has suspended certain requirements under Code Sec. 142(d) for qualified residential rental projects financed with exempt facility bonds to provide emergency housing relief needed as a result of the devastation caused by the weather-related disasters in the State of Colorado that began Sept. 11, […]

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Community development district wasn’t political subdivision able to issue tax-exempt bonds

Community development district wasn’t political subdivision able to issue tax-exempt bonds

In a Technical Advice Memorandum (TAM), PLR 2013-34038, IRS has concluded that a community development district wasn’t a political subdivision under Reg. § 1.103-1(b) capable of issuing tax-exempt bonds because it wasn’t a division of a State or local governmental unit during the period at issue. Background. Under Code Sec. 103(a), gross income doesn’t include […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Member CA Bar Member Orange County Bar US Tax Court Attorney