Explore these free resources to increase your knowledge of IRS processes, updates and how Tax Guard can help!


Employee Retention Credits – Issue Spotting

Many businesses will benefit from the Employee Retention Credit (ERC), most will not. We review the credit and some options.


First Payment of Deferred Taxes Due December 31, 2021

Jason Peckham, Tax Guard’s Vice President of Resolutions, reviews the deferred tax provisions. Can your client make the first payment?


[Update] IRS Will Resume Filing Systemic Liens on August 15, 2021

Jason Peckham, Tax Guard’s Vice President of Resolutions, outlines the upcoming lien filing changes at the IRS and how they’ll impact businesses and lenders.


[Webinar] IRS: Resolve Liabilities, Preserve Funding

Jason Peckham, Tax Guard’s Vice President of Resolutions, joins Kirk W. McLaren, CEO of Fresight CFO, to dispel some IRS myths.


Lipstick on a Pig? PPP’s Brief Effect on Federal Tax Deposits

The federal government’s Paycheck Protection Program had a positive, but short-term effect on federal tax deposits. In late November, the Small Business Administration, under court order, released the complete list of businesses that participated in the PPP loan program.



Part 1 – Deferred Payroll Taxes. In Part 1 of our 3-part COVID-19 response video series, learn how the deferral of federal payroll taxes impacts small businesses and commercial lenders. Part 2 – IRS’s “Peoples First Initiative.” In Part 2 of our 3-part COVID-19 response video series, hear from Jason Peckham, Tax Guard’s VP of […]


Lenders’ Exposure to the IRS – Levy and Lien

Lenders have two forms of exposure when funding a client with a federal tax liability: (1) levy and (2) funding in second position behind a federal tax lien (tortious conversion of assets). Exposure to levy or conversion jeopardizes a lender’s collateral, but it doesn’t have to mean the end of the funding relationship. Levy v. […]


The 45-Day Rule:
An Overview

The IRS 45-day rule can be complex and confusing. It can also play out in several scenarios. Check out this informative video that breaks down the basic elements of the rule.

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Understand the 45-Day Rule to Avoid Getting Burned by the IRS

Most asset-based lenders and factors are aware of the 45-Day Rule, but by gaining a deeper understanding you will be better prepared to protect your assets, maintain priority over the IRS, and hold on to your funding relationships.


Are You Safe to Fund?
The Three Stages of Resolution

A federal tax liability, without a proper resolution in place, can easily disrupt a funding relationship. Generally, there are three stages to the resolution process: pending Installment Agreement, Installment Agreement in good standing, and the subordination of federal tax lien. At each stage, your exposure to the Internal Revenue Service (IRS), whether levy and/or tortious […]


COVID-19: What to Know About the IRS & Government Initiatives

We hope this blog will help you cut through the noise and get to the facts regarding IRS changes and the Senate Stimulus Plan. As a commercial lender, these developments will affect your clients (and you).


Are You Exposed? Considerations When Funding a SMLLC

Lenders frequently ask about the differences between a limited liability company’s (LLC’s) tax consequences and its exposure to liability.