Tax and Disclosure Issues Affecting the Municipal Market

Mark Scott, Foster Clark, Martha Haines, Gerry Lian and Laura Slaughter

Municipal Finance Journal, 2006, vol. 26, issue 4, 47 - 63

Abstract: Municipal markets and bond lawyers are being placed under a microscope as a result of audits by the Internal Revenue Service and allegations of inadequate disclosure made by the Securities and Exchange Commission. This article discusses the proper role of bond counsel as seen from the perspective of those two administrative agencies and the National Association of Bond Lawyers. Special attention is paid to tax and disclosure issues pertaining to Circular 230 and the operations of Disclosure USA, the Central Post Office for secondary market disclosure.

Date: 2006
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