Bailey Quoted on Build America Bonds

12 March 2009 The Bond Buyer News

Foley Partner Michael Bailey was quoted in an article titled “ENFORCEMENT: IRS-Issuer Relations Will Change in BAB Actions, Lawyers Say” in the March 12, 2009 issue of The Bond Buyer. Bailey provides insight into IRS enforcement actions involving direct-pay Build America Bonds (BABs) authorized by the stimulus package, noting that the BAB program changes the administrative relationship between the IRS and state and local governmental issuers by placing the issuer in the posture of taxpayers.

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Michael G. Bailey

Retired Partner

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