What additional documents can an investor in a Notice 2003-81 transaction expect the Service to request?
A.3 In addition to providing supporting documents for transaction costs, the Service will request Notice 2003-81 investors to provide additional information regarding the exempt organization. This will include the Assignment Agreement, all correspondence exchanged with the exempt organization, the date and amount of the payment, and copies of any cancelled checks to, or for the benefit of, either the exempt organization or the promoter. Top of Page 6.
