IRS Issues Guidance Regarding Levy Actions Involving Restaurant Revitalization Fund

The American Rescue Plan Act established the Restaurant Revitalization Fund (RRF) to provide support to eligible entities that suffered revenue losses related to the COVID-19 pandemic. Specifically, the U.S. Small Business Administration (SBA) will provide restaurants and other eligible entities with funding equal to their COVID-19 pandemic-related revenue loss up to $10 million per business [...]

IRS Releases People First Initiative FAQs

On March 25, 2020, the Internal Revenue Service (IRS) announced its “People First Initiative,” a program intended to respond to the challenges of Covid-19 by providing a variety of relief related to IRS deadlines and collection actions. For additional information, please see our previous blog article regarding the People First Initiative here and the full [...]

IRS Levy – Notices Before Levy

What does it mean when the IRS says it plans to take enforced collection action? Usually, it means that the IRS intends to issue a levy to a bank or employer. Those are usually the first two targets of a levy because they are easy and they get the taxpayer’s attention. My experience is that [...]

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