Suppl. Comments on Application of IRS Circular 230 to Bond Opinions (Notice 2005-47)

Follow-up to a NABL letter sent July 13, 2005 on the Circular 230 comments that the “separate written advice” that accompanies a bond counsel opinion should not have to be in any particular form but could be a combination of tax certificates, questionnaires, checklists, or other writings as appropriate.