WASHINGTON About 82% of the 296 tax-exempt bond issues referred to Internal Revenue Service field agents for investigation or audit to date involve the four areas of potentially abusive deals targeted by the service in January, an IRS official said yesterday.

In addition to those 243 deals, another 26 issues referred for audit involve issuers who applied for refunds of arbitrage rebate overpayments, and the remaining cover a variety of miscellaneous issues, Marcus Owens, the director of the IRS's exempt organizations division, told a meeting of the National Health Lawyers Association here.

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