Partner Michael Bailey was quoted in an article that appeared in The Bond Buyer on March 12, 2012 titled “IRS Settlement Over BABs Seen As a Precedent.” Bailey discussed Half Moon Bay’s settlement with the IRS, the first publicly-reported settlement between an issuer and the IRS over a Build America Bonds (BAB) issue. He described the settlement as significant and potentially precedent-setting, predicting that the IRS will likely continue to settle violations by reducing subsidy payments in general.
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