PPP Audits & Appeals

Cover your assets.

Now that Small Business Administration (SBA) audits of Paycheck Protection Program (PPP) loans have begun, borrowers are waiting to see how the SBA will respond to their loan forgiveness applications. In some cases, borrowers are receiving requests from the SBA for more information. At the same time, lenders are being notified that the SBA is conducting loan reviews. Borrowers and lenders alike are trying to navigate the PPP web to understand what their obligations are with respect to the PPP. Borrowers also face important decisions regarding how to best account for and treat PPP loans for state and federal tax purposes. Frost Brown Todd can assist.

Our PPP Audits and Appeals team of attorneys concentrate their practices in finance, government investigations, tax controversies, and white-collar criminal defense. We know the PPP, having assisted businesses across multiple sectors with their loan applications. We can provide the strategies and support necessary to defeat a claim made by the federal government.

Selected PPP Resources

Fraud – Continuing to Pull Back the Curtain on Federal Relief Abuses

September 27, 2021 | Blogs

On August 31, 2021, the Pandemic Response Accountability Committee (PRAC) released its report detail...

Update – Fraud Investigations Related to COVID-19 Assistance Programs

July 13, 2021 | Blogs

The Paycheck Protection Program (PPP) was introduced with the CARES Act in 2020 in an effort to assi...

PPP Audits and Appeals: When SBA and IRS Come Knocking

April 5, 2021 | Coronavirus Response Team

Now that Small Business Administration (SBA) audits of Paycheck Protection Program (PPP) loans have ...

Hotels Give the New Paycheck Protection Program 2 ½ Stars

January 22, 2021 | Coronavirus Response Team

December 27, 2020 saw the passage of the Economic Aid to Hard-Hit Small Businesses, Non-Profits, and...

New and “Improved” Paycheck Protection Program (PPP) Reopens: Second Round Loans, Eligibility and Forgiveness Considerations

January 11, 2021 | Coronavirus Response Team

The much anticipated and heavily politicized Economic Aid to Hard-Hit Small Businesses, Non-Profits,...

When the Government Comes Knocking: Paycheck Protection Program and Preparing for Government Scrutiny

July 24, 2020 | Coronavirus Response Team

What do a reality TV star from Georgia, a Texas engineer, and two New England businessmen have in co...

SBA Issues New Interim Rule on Changes in the Paycheck Protection Flexibility Act

June 11, 2020 | Coronavirus Response Team

The Small Business Administration (“SBA”) has issued an Interim Final Rule that amends the first...

Congress Revises Paycheck Protection Program

June 4, 2020 | Coronavirus Response Team

On June 3, 2020, the U.S. Senate approved the legislation originally passed by the U.S. House of Rep...

Not Challenged by the Paycheck Protection Program Yet? Lenders Meet Your Additional Expectations

June 2, 2020 | Coronavirus Response Team

Since late March, lending institutions have been directing their resources and attention to issuing ...

U.S. House Passes Bill to Revise Paycheck Protection Program

May 29, 2020 | Coronavirus Response Team

The U.S. House of Representatives voted overwhelmingly on Thursday, May 28 to pass a bill aimed at m...

Preparing for an SBA PPP Audit: Answers to Frequently Asked Questions on the Paycheck Protection Program (PPP) Loan Forgiveness Application

May 26, 2020 | Coronavirus Response Team

This is part of our “Preparing for an SBA PPP Audit Series,” which is aimed at providing...

SBA Issues New Safe Harbor for the Necessity Certification for Paycheck Protection Program Loans – Updated 5/14/20

May 14, 2020 | Coronavirus Response Team

On May 13, 2020, the Small Business Administration (SBA) issued FAQ #46 providing relief to those bo...

Litigation Regarding the CARES Act’s Paycheck Protection Program

May 11, 2020 | Coronavirus Response Team

As businesses take advantage of the forgivable loans offered by the Paycheck Protection Program (“...

Comparing Paycheck Protection Program and Emergency Economic Injury Disaster Loan Options for Small Business Under the CARES Act

May 11, 2020 | Coronavirus Response Team

The Coronavirus Aid, Relief, and Economic Security Act (CARES Act) has authorized significant funds ...

ALERT – Paycheck Protection Program 2.0: New Rules and Additional Guidance as of April 26, 2020

April 27, 2020 | Coronavirus Response Team

While the additional Paycheck Protection Program (PPP) funding legislation approved by Congress Apri...

Additional Funding Coming to the Paycheck Protection Program and the EIDL Program

April 22, 2020 | Coronavirus Response Team

On April 24, 2020, President Trump signed the Paycheck Protection Program and Health Care Enhancemen...

The Interim Final Rule and its Effect on the Implementation of the Paycheck Protection Program

April 3, 2020 | Coronavirus Response Team

On April 2, 2020, the Small Business Administration released an Interim Final Rule. The Interim Fina...

The Cares Act: The Affiliation Rules and How They Impact Eligibility Under the Paycheck Protection Program

March 31, 2020 | Blogs

The Coronavirus Aid, Relief, and Economic Security Act (CARES Act), a sweeping third-wave relief pac...

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PPP Audits & Appeals Team

Members of our PPP Audits and Appeals team previously worked for the federal government on financial crimes, giving our team a unique behind-the-scenes perspective as it relates to the positions and practices of government agencies.

Jordan S. Blask

Member | Pittsburgh, PA

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Loan Workouts

Jordan S. Blask

Member | Pittsburgh, PA

Phone Number 412.513.4268 Email

Jordan devotes a considerable part of his practice to providing practical legal advice to financial institutions and businesses dealing with distressed credit and financial restructuring situations. Either working for a lender, creditor or borrower, he frequently advises clients on financial workouts, loan restructurings, insolvency issues and recapitalization, as well as prosecutes and defends avoidance actions and represents bankruptcy trustees and creditor committees.

Full Bio

Before you send us any information, know that contacting us does not create an attorney-client relationship. We cannot represent you until we know that doing so will not create a conflict of interest with any existing clients. Therefore, please do not send us any information about any legal matter that involves you unless and until you receive a letter from us in which we agree to represent you (an "engagement letter"). Only after you receive an engagement letter will you be our client and be properly able to exchange information with us. If you understand and agree with the foregoing and you are not our client and will not divulge confidential information to us, you may contact us for general information.

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Jordan S. Blask

jblask@fbtlaw.com

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Catherine F. Burgett

Member | Columbus, OH

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Labor & Employment

Catherine F. Burgett

Member | Columbus, OH

Phone Number 614.559.7287 Email

Catherine represents small, mid-size, and large employers in connection with a broad range of labor and employment matters, from labor disputes and employment contracts to workplace policies, corporate training programs, internal investigations, and litigation related to wage and hour laws, discrimination and discipline/discharge issues, and the enforcement of non-compete agreements. She also provides ongoing education and training to many clients, which allows employers and staff to identify and address their human resources concerns with confidence.

Full Bio

Before you send us any information, know that contacting us does not create an attorney-client relationship. We cannot represent you until we know that doing so will not create a conflict of interest with any existing clients. Therefore, please do not send us any information about any legal matter that involves you unless and until you receive a letter from us in which we agree to represent you (an "engagement letter"). Only after you receive an engagement letter will you be our client and be properly able to exchange information with us. If you understand and agree with the foregoing and you are not our client and will not divulge confidential information to us, you may contact us for general information.

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Catherine F. Burgett

cburgett@fbtlaw.com

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J. Christopher Coffman

Member | Louisville, KY

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Tax Controversies

J. Christopher Coffman

Member | Louisville, KY

Phone Number 502.568.0373 Email

Christopher concentrates his practice on civil and criminal tax controversies, representing clients in administrative proceedings before local and state taxing authorities as well as the Internal Revenue Service and U.S. Tax Court. He has represented clients through federal investigations and at trial on criminal issues such as tax fraud and evasion, bank fraud, securities fraud, money laundering, and state consumer protection act violations.

Full Bio

Before you send us any information, know that contacting us does not create an attorney-client relationship. We cannot represent you until we know that doing so will not create a conflict of interest with any existing clients. Therefore, please do not send us any information about any legal matter that involves you unless and until you receive a letter from us in which we agree to represent you (an "engagement letter"). Only after you receive an engagement letter will you be our client and be properly able to exchange information with us. If you understand and agree with the foregoing and you are not our client and will not divulge confidential information to us, you may contact us for general information.

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J. Christopher Coffman

ccoffman@fbtlaw.com

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Russell M. Coleman

Member | Louisville, KY

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Government Investigations

Russell M. Coleman

Member | Louisville, KY

Phone Number 502.779.8635 Email

Russell practices in the areas of government and internal investigations and government relations, having worked extensively at the Department of Justice, FBI, and on Capitol Hill. Most recently, Russell served as the U.S. Attorney for the Western District of Kentucky where he prioritized investigations and prosecutions relating to COVID fraud. He previously served as a counsel in the U.S. Senate, state prosecutor, and as an FBI Special Agent.

Full Bio

Before you send us any information, know that contacting us does not create an attorney-client relationship. We cannot represent you until we know that doing so will not create a conflict of interest with any existing clients. Therefore, please do not send us any information about any legal matter that involves you unless and until you receive a letter from us in which we agree to represent you (an "engagement letter"). Only after you receive an engagement letter will you be our client and be properly able to exchange information with us. If you understand and agree with the foregoing and you are not our client and will not divulge confidential information to us, you may contact us for general information.

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Russell M. Coleman

rcoleman@fbtlaw.com

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Edward M. King

Member | Louisville, KY

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Bankruptcy & Restructuring

Edward M. King

Member | Louisville, KY

Phone Number 502.568.0359 Email

Ted represents debtors, creditors, and committees in complex insolvency and bankruptcy proceedings, developing plans of reorganization and advising on strategies to maximize recoveries for clients at all stages of the bankruptcy process. In transactional matters, Ted concentrates in all aspects of structured financings, workouts and reorganizations, as well as working capital financings, leveraged buyouts, loan participations, intercreditor agreements, credit enhancements, rate swaps and other hedging devices.

Full Bio

Before you send us any information, know that contacting us does not create an attorney-client relationship. We cannot represent you until we know that doing so will not create a conflict of interest with any existing clients. Therefore, please do not send us any information about any legal matter that involves you unless and until you receive a letter from us in which we agree to represent you (an "engagement letter"). Only after you receive an engagement letter will you be our client and be properly able to exchange information with us. If you understand and agree with the foregoing and you are not our client and will not divulge confidential information to us, you may contact us for general information.

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Edward M. King

tking@fbtlaw.com

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Rebecca M. Moore

Member | Louisville, KY

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Finance & Lending

Rebecca M. Moore

Member | Louisville, KY

Phone Number 502.779.8147 Email

Becky leads the firm’s SBA Lending Team and is chair of the Finance Practice Group. Becky represents borrowers and lenders on the PPP, including eligibility for PPP loans, calculation of the loan amount, eligibility for loan forgiveness and the necessity certification. Becky uses her experience representing lenders and borrowers in conventional SBA-guaranteed loans to help clients navigate the terms of the PPP and the EIDL and prepare for an audit.

Full Bio

Before you send us any information, know that contacting us does not create an attorney-client relationship. We cannot represent you until we know that doing so will not create a conflict of interest with any existing clients. Therefore, please do not send us any information about any legal matter that involves you unless and until you receive a letter from us in which we agree to represent you (an "engagement letter"). Only after you receive an engagement letter will you be our client and be properly able to exchange information with us. If you understand and agree with the foregoing and you are not our client and will not divulge confidential information to us, you may contact us for general information.

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Rebecca M. Moore

rmoore@fbtlaw.com

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Mark F. Sommer

Member | Louisville, KY

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Federal Tax

Mark F. Sommer

Member | Louisville, KY

Phone Number 502.779.8150 Email

Mark leads the firm’s Tax, Benefits and Estates Practice Group and practices in the areas of state, local and federal tax, tax controversy and litigation. With more than 30+ years’ experience in administrative audits and tax-related litigation, he is a go-to advisor for clients in the Midwestern and Southern U.S. Mark has assisted clients in avoiding hundreds of millions of dollars in improperly asserted tax obligations in tax/finance-related disputes.

Full Bio

Before you send us any information, know that contacting us does not create an attorney-client relationship. We cannot represent you until we know that doing so will not create a conflict of interest with any existing clients. Therefore, please do not send us any information about any legal matter that involves you unless and until you receive a letter from us in which we agree to represent you (an "engagement letter"). Only after you receive an engagement letter will you be our client and be properly able to exchange information with us. If you understand and agree with the foregoing and you are not our client and will not divulge confidential information to us, you may contact us for general information.

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Mark F. Sommer

msommer@fbtlaw.com

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Kevin M. Tierney

Member | Cincinnati, OH

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Financial Crimes

Kevin M. Tierney

Member | Cincinnati, OH

Phone Number 513.651.6859 Email

Kevin represents clients in government and internal investigations as well as white-collar criminal defense. Kevin previously served as Special Assistant U.S. Attorney for the U.S. Attorney’s Office in the Southern District of Ohio. In this position, Kevin enforced federal criminal law with a specialization in financial crimes; provided legal counsel to federal, state, and local law enforcement agencies; and led a team of federal agents and local law enforcement on financial investigations and prosecutions. In addition, Kevin served as Special Agent for the United States Secret Service. His primary responsibility as a Secret Service Agent was investigating financial crimes.

Full Bio

Before you send us any information, know that contacting us does not create an attorney-client relationship. We cannot represent you until we know that doing so will not create a conflict of interest with any existing clients. Therefore, please do not send us any information about any legal matter that involves you unless and until you receive a letter from us in which we agree to represent you (an "engagement letter"). Only after you receive an engagement letter will you be our client and be properly able to exchange information with us. If you understand and agree with the foregoing and you are not our client and will not divulge confidential information to us, you may contact us for general information.

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Kevin M. Tierney

ktierney@fbtlaw.com

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Jared M. Tully

Member | Charleston, WV

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Litigation & Appeals

Jared M. Tully

Member | Charleston, WV

Phone Number 304.348.2404 Email

Jared serves as the team leader for the firm’s Community Bank and Financial Institutions industry team and plays a significant role on the firm’s SBA PPP Team, advising borrowers on how to prepare for an SBA audit. He is also vice chair of the firm’s Business Litigation Practice Group. Jared concentrates his practice in the areas of commercial litigation and bankruptcy matters. He is also a member of the Appellate Service Team. Jared works closely with his clients to understand their business and to obtain effective and efficient resolution of litigated matters.

Full Bio

Before you send us any information, know that contacting us does not create an attorney-client relationship. We cannot represent you until we know that doing so will not create a conflict of interest with any existing clients. Therefore, please do not send us any information about any legal matter that involves you unless and until you receive a letter from us in which we agree to represent you (an "engagement letter"). Only after you receive an engagement letter will you be our client and be properly able to exchange information with us. If you understand and agree with the foregoing and you are not our client and will not divulge confidential information to us, you may contact us for general information.

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Jared M. Tully

jtully@fbtlaw.com

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Robert C. Webb

Member | Louisville, KY

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Tax Controversies

Robert C. Webb

Member | Louisville, KY

Phone Number 502.568.0313 Email

Bob has an established reputation as a go-to litigator in civil and criminal tax litigation matters, white-collar criminal defense, and business litigation. Bob has resolved thousands of civil and criminal tax matters at the federal, state and local level for clients across the country. Drawing on his prior experience in the Department of Justice Tax Division in Washington, D.C., Bob regularly represents clients in civil and criminal tax controversies before the IRS and in the United States Tax Court. He has led the defense of federal and state criminal offenses at the investigatory, grand jury, and trial levels in such areas as criminal tax fraud and mail and wire fraud.

Full Bio

Before you send us any information, know that contacting us does not create an attorney-client relationship. We cannot represent you until we know that doing so will not create a conflict of interest with any existing clients. Therefore, please do not send us any information about any legal matter that involves you unless and until you receive a letter from us in which we agree to represent you (an "engagement letter"). Only after you receive an engagement letter will you be our client and be properly able to exchange information with us. If you understand and agree with the foregoing and you are not our client and will not divulge confidential information to us, you may contact us for general information.

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Robert C. Webb

bwebb@fbtlaw.com

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