TAS helped a small business defrauded by an unscrupulous Payroll Service Provider (PSP). When a PSP embezzles funds from a business, the business is in effect, expected to pay twice. The taxpayer provides money to the PSP to calculate and deposit its employment taxes with the IRS. However, if the PSP embezzles the money instead of sending it to the IRS, the taxpayer is still liable for the debt to the IRS. In this case, TAS worked to obtain release of a levy the IRS placed on the business for its unpaid tax debt. After determining hundreds of businesses were affected by this one PSP, TAS also worked to help other businesses avoid lien filings or penalties, and helped taxpayers resolve their debts through offers in compromise. TAS turned the issue into a national project, successfully advocating for taxpayers throughout the country.