Discuss funding the IRS and the new examination rules outlined in the IRS report to Congress for the SBSE, W&I and LBI divisions and any delays in processing. Review the temporary regulations for food and beverage deductions for 2021 and 2022 and IRS Guidance. Art will cover cybercurrency reporting, the FBAR rules, the payroll tax credits available, and potential amended Forms 941 to get refundable credits. Receive guidance on the deductibility of expenses and the PPP loan forgiveness RP 2021-20, as well as Nexus and the GIG economy.