Article: Tax Enforcement: IRS Scrutinizes School Districts' Rebate Compliance.

School districts generally have a bigger problem adhering to the arbitrage rebate rules than do other governmental issuers, according to the Internal Revenue Service's latest correspondence survey of how issuers comply with the rebate requirements.

The survey's results come two-and-a-half months after the IRS sent out letters to 100 randomly selected issuers of governmental bonds sold in 1995, asking them to show the tax agency by Jan. 11 how they computed the amount of arbitrage rebate they may have owed the federal government in 2000. Of the 100 issuers, 13 have yet to reply, and the IRS is now pursuing those, according to Charles Anderson, the agency's manager ...

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