{"id":3433,"date":"2022-09-23T13:53:04","date_gmt":"2022-09-23T13:53:04","guid":{"rendered":"https:\/\/oandgaccounting.com\/staging\/?p=3433"},"modified":"2023-02-23T12:48:58","modified_gmt":"2023-02-23T12:48:58","slug":"caution-ppp-loan-based-on-improper-forgiveness-or-inaccurate-representation-are-taxable","status":"publish","type":"post","link":"https:\/\/oandgaccounting.com\/staging\/es\/caution-ppp-loan-based-on-improper-forgiveness-or-inaccurate-representation-are-taxable\/","title":{"rendered":"Precauci\u00f3n: Los pr\u00e9stamos PPP basados en una condonaci\u00f3n indebida o una representaci\u00f3n inexacta est\u00e1n sujetos a impuestos."},"content":{"rendered":"<div class=\"onefivequestion\" style=\"margin-top: 0px;\">\n<div class=\"section\">\n<div class=\"container  text-left\">\n<p>En un memorando reciente <a href=\"https:\/\/www.irs.gov\/pub\/irs-wd\/202237010.pdf\" rel=\"noopener\" target=\"_blank\">(N\u00famero: 202237010)<\/a>, el <a href=\"https:\/\/www.irs.gov\/about-irs\/office-of-chief-counsel-at-a-glance\" rel=\"noopener\" target=\"_blank\">Oficina Nacional del Asesor Jur\u00eddico Principal del IRS<\/a> determin\u00f3 que <a href=\"https:\/\/home.treasury.gov\/system\/files\/136\/PPP-Forgiveness-Factsheet-508.pdf\" rel=\"noopener\" target=\"_blank\">Solicitud y condonaci\u00f3n de pr\u00e9stamos PPP<\/a> La informaci\u00f3n obtenida por omisiones o tergiversaciones no podr\u00e1 ser excluida del ingreso bruto del contribuyente. <\/p>\n<p>La gu\u00eda confirma que, cuando se perdona un pr\u00e9stamo a un contribuyente con base en tergiversaciones u omisiones, el contribuyente no es elegible para excluir la condonaci\u00f3n de sus ingresos y debe incluir la parte de los fondos del pr\u00e9stamo que se perdonaron con base en tergiversaciones u omisiones.<\/p>\n<p>Al tomar su decisi\u00f3n, el Asesor Jur\u00eddico Principal determin\u00f3 que el incumplimiento de los procedimientos espec\u00edficos establecidos en el estatuto y las reglamentaciones asociadas significa que no hay condonaci\u00f3n calificada y, por lo tanto, las exclusiones no se aplicar\u00edan al pr\u00e9stamo PPP condonado. <\/li>\n<\/ol>\n<h2>Perd\u00f3n calificado:<\/h2>\n<p>       Para recibir la condonaci\u00f3n calificada de un pr\u00e9stamo PPP:<\/p>\n<ul>\n<li>El beneficiario de un pr\u00e9stamo PPP debe haber utilizado al menos el 60 por ciento del monto del pr\u00e9stamo PPP para costos de n\u00f3mina, mientras que hasta el 40 por ciento del monto del pr\u00e9stamo PPP puede usarse para otros costos espec\u00edficos.<\/li>\n<li>El monto de condonaci\u00f3n calificado no puede exceder la suma de los costos espec\u00edficos que se incurrieron y pagaron durante un per\u00edodo cubierto.<\/li>\n<li> Los costos obligatorios especificados incluyen costos de n\u00f3mina, intereses sobre obligaciones hipotecarias cubiertas, obligaciones de alquiler cubiertas, pagos de servicios p\u00fablicos cubiertos, gastos operativos cubiertos, costos de da\u00f1os a la propiedad cubiertos, costos de proveedores cubiertos y gastos de protecci\u00f3n de trabajadores cubiertos.<\/li>\n<li> El beneficiario del pr\u00e9stamo PPP debe presentar la solicitud, incluida la documentaci\u00f3n y las representaciones requeridas por el estatuto y por la SBA.<\/li>\n<li> Por \u00faltimo, el beneficiario del pr\u00e9stamo debe dar fe de su elegibilidad para la condonaci\u00f3n, lo que incluye verificar que los fondos del pr\u00e9stamo se gastaron adecuadamente en gastos elegibles y que el monto solicitado para la condonaci\u00f3n satisface todas las limitaciones relacionadas con los costos espec\u00edficos y cumple con otros requisitos legales.<\/li>\n<\/ul>\n<p>Una vez que el prestamista otorga una condonaci\u00f3n calificada a un beneficiario de un pr\u00e9stamo PPP de conformidad con los t\u00e9rminos, condiciones y procesos del PPP, el prestamista puede tratar el monto condonado como &quot;deuda cancelada&quot;.\u201c<\/p>\n<p>Adem\u00e1s, la exclusi\u00f3n solo aplica si el beneficiario del pr\u00e9stamo cumple los requisitos. Por lo tanto, incluso si la condonaci\u00f3n del pr\u00e9stamo cumple los requisitos, la exclusi\u00f3n no aplica si el beneficiario no cumple los requisitos.<\/li>\n<\/ol>\n<p><!--===============google ad=================--><\/p>\n<p><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-3039986354638252\"\n     crossorigin=\"anonymous\"><\/script><br \/>\n<ins class=\"adsbygoogle\"\n     style=\"display:block; text-align:center;\"\n     data-ad-layout=\"in-article\"\n     data-ad-format=\"fluid\"\n     data-ad-client=\"ca-pub-3039986354638252\"\n     data-ad-slot=\"7838143718\"><\/ins><br \/>\n<script>\n     (adsbygoogle = window.adsbygoogle || []).push({});\n<\/script><\/p>\n<p><!--===============google ad=================--><\/p>\n<h2>Destinatario elegible:<\/h2>\n<p>Un &quot;beneficiario elegible&quot; es una persona o entidad que cumple los requisitos para recibir un pr\u00e9stamo cubierto. Un posible beneficiario cumple los requisitos para recibir un pr\u00e9stamo cubierto si:<\/p>\n<ol>\n<li>Es una peque\u00f1a empresa (<a href=\"https:\/\/www.sba.gov\/blog\/does-your-small-business-qualify\" rel=\"noopener\" target=\"_blank\">seg\u00fan lo determine la SBA<\/a>), contratista independiente, individuo aut\u00f3nomo elegible, propietario \u00fanico, empresa comercial o un cierto tipo de organizaci\u00f3n exenta de impuestos seg\u00fan lo especificado por los estatutos autorizantes; y<\/li>\n<li>Estaba en actividad el 15 de febrero de 2020 y ten\u00eda empleados o contratistas independientes a quienes el destinatario les pagaba por servicios o era un trabajador aut\u00f3nomo, propietario \u00fanico o contratista independiente elegible.<\/li>\n<\/ol>\n<h2>Reivindicaci\u00f3n de la doctrina correcta:<\/h2>\n<p>El memorando establece adem\u00e1s que los contribuyentes que recibieron indebidamente la condonaci\u00f3n de sus pr\u00e9stamos PPP conservan los fondos del pr\u00e9stamo PPP en 2020 en virtud de una reclamaci\u00f3n de derecho, a pesar de la facultad de la SBA para exigir el reembolso en caso de malversaci\u00f3n de fondos. Para justificar la determinaci\u00f3n de su reclamaci\u00f3n de derecho, el Asesor Jur\u00eddico Principal cit\u00f3 <strong><em>Estados Unidos contra Lewis<\/em>, 340 Estados Unidos 590 (1951).<\/strong><\/p>\n<p>En <em>Ametralladora<\/em>, Un contribuyente declar\u00f3 una bonificaci\u00f3n de $22,000 que hab\u00eda recibido en su declaraci\u00f3n de la renta de 1944. Dos a\u00f1os despu\u00e9s, en 1946, se descubri\u00f3 que su bonificaci\u00f3n se hab\u00eda calculado incorrectamente, por lo que tuvo que devolver $11,000 de dicha bonificaci\u00f3n. Intent\u00f3 recalcular sus impuestos de 1944 para reflejar que solo hab\u00eda recibido una bonificaci\u00f3n de $11,000 ese a\u00f1o, pero el Tribunal Supremo dictamin\u00f3 que solo pod\u00eda deducir $11,000 de su declaraci\u00f3n de 1946, no de la de 1944. <\/p>\n<p>En respuesta directa a la decisi\u00f3n Lewis y las desigualdades percibidas que de ella se derivaron, el Congreso promulg\u00f3 <a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/1341\" rel=\"noopener\" target=\"_blank\">\u00a7 1341<\/a>, que ofrece alivio a los contribuyentes que restituyen una cantidad sustancial de dinero retenida en virtud de una reclamaci\u00f3n de derecho. El objetivo de esta secci\u00f3n es colocar al contribuyente en la misma situaci\u00f3n en la que se habr\u00eda encontrado si no hubiera incluido el art\u00edculo como ingreso bruto inicialmente. <em>Dominion Resources, Inc. contra Estados Unidos<\/em>, 219 F.3d 359, 363 (4\u00ba Cir.2000).<\/p>\n<h2>Una ilustraci\u00f3n puede ser \u00fatil: <\/h2>\n<p>Digamos que en 2020, Joe Contribuyente reclam\u00f3 $200,000 como ingreso bajo un reclamo de derecho, pero dos a\u00f1os despu\u00e9s, en 2022, se determin\u00f3 que el ingreso pertenec\u00eda a otra parte, de modo que Joe tuvo que devolver ese ingreso. <\/p>\n<p>Adem\u00e1s, digamos que la tasa impositiva 30% vigente en 2020 se redujo a 20% en 2022. En ausencia del \u00a7 1341, Joe podr\u00eda posiblemente reclamar como deducci\u00f3n en 2022 la p\u00e9rdida de $200,000 mencionada anteriormente, lo que reducir\u00eda su impuesto aplicable para ese a\u00f1o en $40,000. <\/p>\n<p>Sin embargo, debido a que Joe pag\u00f3 una tasa m\u00e1s alta cuando originalmente solicit\u00f3 el ingreso, los $40,000 en ahorros de Joe en 2022 no compensar\u00edan los $60,000 perdidos cuando se pagaron los impuestos originalmente en 2020.<\/p>\n<p>La Secci\u00f3n 1341 aborda este problema al brindarle a Joe la opci\u00f3n de: <\/p>\n<ol class=\"loweralpha\" type=\"a\">\n<li>tomando la deducci\u00f3n en funci\u00f3n del monto del ingreso restituido o <\/li>\n<li>permiti\u00e9ndole acreditar contra su obligaci\u00f3n tributaria actual el monto previamente pagado por el art\u00edculo restituido. <\/li>\n<\/ol>\n<p>As\u00ed, en el ejemplo anterior, Joe podr\u00eda tomar la deducci\u00f3n, reduciendo su obligaci\u00f3n tributaria en $40,000, o podr\u00eda acreditar los $60,000 que pag\u00f3 previamente en impuestos contra sus obligaciones tributarias en 2022.<\/p>\n<p>Sin embargo, es importante se\u00f1alar que los montos incluidos en los ingresos debido a fraude o malversaci\u00f3n presumiblemente quedar\u00edan fuera de las disposiciones de la Sec. 1341. Esta posici\u00f3n ha sido confirmada por los tribunales:<\/p>\n<p>\u201cSin embargo, la ley es clara en que no se puede decir que a un malversador o defraudador le parezca que tiene un derecho irrestricto a sus ganancias mal habidas (pese al hecho de que est\u00e1 obligado a declarar esas ganancias en su ingreso bruto anual). <strong>Ver <em>Culley contra Estados Unidos<\/em>, 222 F.3d 1331, 1335-36 (Circuito Federal 2000);<em> Kraft contra Estados Unidos<\/em>, 991 F.2d 292, 299 (6\u00ba Cir. 1993); <em>McKinney contra Estados Unidos<\/em>, 574 F.2d 1240, 1243 (5.\u00ba Cir. 1978).<\/strong><\/p>\n<p> En resumen, la cl\u00e1usula de &quot;derecho irrestricto&quot; del art\u00edculo 1341(a) excluye todos los ingresos obtenidos por contribuyentes que, al momento de recibirlos, saben que no tienen derecho a ellos. &quot;Cuando un contribuyente obtiene fondos a sabiendas como resultado de una acci\u00f3n fraudulenta, simplemente no puede deducirse de los hechos que conoc\u00eda en ese momento que tenga un derecho leg\u00edtimo e irrestricto a dichos fondos&quot;. Culley, 222 F.3d, p\u00e1g. 1335. De ello se desprende inexorablemente que, si los contribuyentes adquirieron los fondos en cuesti\u00f3n mediante fraude, no podr\u00edan haber cre\u00eddo tener un derecho irrestricto a dichos fondos.\u2019<\/p>\n<p><!--===============google ad=================--><\/p>\n<p><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-3039986354638252\"\n     crossorigin=\"anonymous\"><\/script><br \/>\n<ins class=\"adsbygoogle\"\n     style=\"display:block; text-align:center;\"\n     data-ad-layout=\"in-article\"\n     data-ad-format=\"fluid\"\n     data-ad-client=\"ca-pub-3039986354638252\"\n     data-ad-slot=\"7838143718\"><\/ins><br \/>\n<script>\n     (adsbygoogle = window.adsbygoogle || []).push({});\n<\/script><\/p>\n<p><!--===============google ad=================--><\/p>\n<h2>Intereses y fechas de vencimiento del pr\u00e9stamo PPP:<\/h2>\n<p>Un pr\u00e9stamo PPP tiene una tasa de inter\u00e9s no compuesta del uno (1) por ciento. Los pr\u00e9stamos emitidos antes del 5 de junio de 2020 tienen una <a href=\"https:\/\/www.sba.gov\/funding-programs\/loans\/covid-19-relief-options\/paycheck-protection-program\/first-draw-ppp-loan\" rel=\"noopener\" target=\"_blank\">madurez<\/a> Dos a\u00f1os. Los pr\u00e9stamos emitidos despu\u00e9s del 5 de junio de 2020 tienen un vencimiento de cinco a\u00f1os. El beneficiario generalmente debe realizar el primer pago dentro de las 24 semanas posteriores al desembolso del pr\u00e9stamo.<\/p>\n<h2>\u00bfQu\u00e9 sigue?\u2026<\/h2>\n<p>Seg\u00fan el IRS, se alienta a los contribuyentes que recibieron de manera inapropiada la condonaci\u00f3n de sus pr\u00e9stamos PPP a tomar medidas para cumplir con las obligaciones tributarias, por ejemplo, presentando declaraciones enmendadas que incluyan los montos de los pr\u00e9stamos condonados en los ingresos.<\/p>\n<p>En palabras del comisionado del IRS, Chuck Rettig:<\/p>\n<p>\u201c<em>Esta acci\u00f3n subraya el compromiso del Servicio de Impuestos Internos de garantizar que todos los contribuyentes paguen su parte justa de impuestos, queremos asegurarnos de que quienes abusan de dichos programas rindan cuentas y consideraremos todos los tratamientos y sanciones disponibles para abordar los abusos.<\/em>.&quot;\u201d<\/p>\n<p>El IRS tambi\u00e9n proporciona instrucciones al p\u00fablico en general para denunciar las actividades ilegales relacionadas con los impuestos relacionados con los pr\u00e9stamos PPP. <a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/f3949a.pdf\">Formulario 3949-A, Remisi\u00f3n de Informaci\u00f3n.<\/a> Los contribuyentes tambi\u00e9n deben informar los casos de intentos de phishing y fraude relacionados con el IRS a la <a href=\"https:\/\/www.treasury.gov\/tigta\/\">Inspector General del Tesoro para la Administraci\u00f3n Tributaria<\/a> al 800-366-4484.<\/li>\n<\/ol>\n<h2>Obtenga ayuda de un profesional de impuestos experimentado:<\/h2>\n<p>Si todav\u00eda te preguntas qu\u00e9 significa todo esto para ti y c\u00f3mo deber\u00edas reaccionar, no est\u00e1s solo. Las leyes tributarias estadounidenses son, cuanto menos, confusas.<\/p>\n<p>Si necesita ayuda, puedo echarle una mano. Como contador p\u00fablico certificado, he ayudado a innumerables contribuyentes a comprender sus obligaciones tributarias en EE. UU. Simplemente cont\u00e1cteme y con gusto responder\u00e9 a todas sus preguntas. De hecho, incluso puedo:<\/p>\n<li> Re\u00fana y revise todos los documentos necesarios.<\/li>\n<li> Prepare sus declaraciones de impuestos.<\/li>\n<li> Presente sus impuestos en su nombre.<\/li>\n<\/ul>\n<p>\u00a1Espero escuchar de usted!&quot;\u201d<\/p>\n<p><a href=\"https:\/\/oandgaccounting.com\/staging\/appointment-booking-form\/\" rel=\"noopener\" target=\"_blank\">Haga clic aqu\u00ed para ponerse en contacto con nosotros en cualquier momento.<\/a>.<\/p>\n<\/ol>\n<p>Si necesita servicios profesionales de contabilidad, le recomendamos visitar nuestra subsidiaria, <a href=\"https:\/\/ursaservicesllc.com\/\" rel=\"noopener\" target=\"_blank\">Servicios URSA LLC<\/a>. Nos especializamos en mantener sus finanzas en orden para que usted pueda concentrarse en el crecimiento de su negocio. No se preocupe, seguiremos aqu\u00ed para atender todas sus necesidades fiscales. <a href=\"https:\/\/ursaservicesllc.com\/\">Visita URSA Services LLC<\/a> \u00a1\u00a1\u00a1Hoy para aprender m\u00e1s!!!<\/p>\n<\/p><\/div>\n<\/p><\/div>\n<\/div>\n<p><!--===============google ad=================--><\/p>\n<p><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-3039986354638252\"\n     crossorigin=\"anonymous\"><\/script><br \/>\n<ins class=\"adsbygoogle\"\n     style=\"display:block; text-align:center;\"\n     data-ad-layout=\"in-article\"\n     data-ad-format=\"fluid\"\n     data-ad-client=\"ca-pub-3039986354638252\"\n     data-ad-slot=\"7838143718\"><\/ins><br \/>\n<script>\n     (adsbygoogle = window.adsbygoogle || []).push({});\n<\/script><\/p>\n<p><!--===============google ad=================--><\/p>","protected":false},"excerpt":{"rendered":"<p>In a recent memorandum (Number: 202237010), the IRS National Office of the Chief Counsel determined that PPP Loan Application and Forgiveness obtained through omissions and misrepresentation may not be excluded from taxpayers\u2019 gross income. The guidance confirms that, when a taxpayer&#8217;s loan is forgiven based upon misrepresentations or omissions, the taxpayer is not eligible to &hellip; <a href=\"https:\/\/oandgaccounting.com\/staging\/es\/caution-ppp-loan-based-on-improper-forgiveness-or-inaccurate-representation-are-taxable\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Caution: PPP Loan based on Improper Forgiveness or Inaccurate Representation are taxable&#8221;<\/span><\/a><\/p>","protected":false},"author":1,"featured_media":3444,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Caution: PPP Loan based on Improper Forgiveness or Inaccurate Representation are taxable - O&amp;G Tax and Accounting<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/oandgaccounting.com\/staging\/es\/caution-ppp-loan-based-on-improper-forgiveness-or-inaccurate-representation-are-taxable\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Caution: PPP Loan based on Improper Forgiveness or Inaccurate Representation are taxable - O&amp;G Tax and Accounting\" \/>\n<meta property=\"og:description\" content=\"In a recent memorandum (Number: 202237010), the IRS National Office of the Chief Counsel determined that PPP Loan Application and Forgiveness obtained through omissions and misrepresentation may not be excluded from taxpayers\u2019 gross income. The guidance confirms that, when a taxpayer&#8217;s loan is forgiven based upon misrepresentations or omissions, the taxpayer is not eligible to &hellip; Continue reading &quot;Caution: PPP Loan based on Improper Forgiveness or Inaccurate Representation are taxable&quot;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/oandgaccounting.com\/staging\/es\/caution-ppp-loan-based-on-improper-forgiveness-or-inaccurate-representation-are-taxable\/\" \/>\n<meta property=\"og:site_name\" content=\"O&amp;G Tax and Accounting\" \/>\n<meta property=\"article:published_time\" content=\"2022-09-23T13:53:04+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-02-23T12:48:58+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2022\/09\/shutterstock_494689597-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2048\" \/>\n\t<meta property=\"og:image:height\" content=\"1146\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Alex Oware\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Alex Oware\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/oandgaccounting.com\/staging\/caution-ppp-loan-based-on-improper-forgiveness-or-inaccurate-representation-are-taxable\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/oandgaccounting.com\/staging\/caution-ppp-loan-based-on-improper-forgiveness-or-inaccurate-representation-are-taxable\/\"},\"author\":{\"name\":\"Alex Oware\",\"@id\":\"https:\/\/oandgaccounting.com\/staging\/#\/schema\/person\/7abb5bc95fed73694b6d4e1d516c1929\"},\"headline\":\"Caution: PPP Loan based on Improper Forgiveness or Inaccurate Representation are taxable\",\"datePublished\":\"2022-09-23T13:53:04+00:00\",\"dateModified\":\"2023-02-23T12:48:58+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/oandgaccounting.com\/staging\/caution-ppp-loan-based-on-improper-forgiveness-or-inaccurate-representation-are-taxable\/\"},\"wordCount\":1413,\"publisher\":{\"@id\":\"https:\/\/oandgaccounting.com\/staging\/#organization\"},\"image\":{\"@id\":\"https:\/\/oandgaccounting.com\/staging\/caution-ppp-loan-based-on-improper-forgiveness-or-inaccurate-representation-are-taxable\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2022\/09\/shutterstock_494689597-scaled.jpg\",\"articleSection\":[\"Uncategorized\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/oandgaccounting.com\/staging\/caution-ppp-loan-based-on-improper-forgiveness-or-inaccurate-representation-are-taxable\/\",\"url\":\"https:\/\/oandgaccounting.com\/staging\/caution-ppp-loan-based-on-improper-forgiveness-or-inaccurate-representation-are-taxable\/\",\"name\":\"Caution: PPP Loan based on Improper Forgiveness or Inaccurate Representation are taxable - 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