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.

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.

Vivian H. Basdekis

Partner | Charleston, WV

Read Bio

Litigation & Appeals

Vivian H. Basdekis

Partner | Charleston, WV

Phone Number 304.348.2437 Email

Vivian an experienced commercial litigator and trial attorney representing business clients as both plaintiffs and defendants in disputes involving breach of contract, fraud, civil RICO, unfair competition, antitrust, statutory violations, class actions, condemnation actions, claims under the Uniform Commercial Code, and other business torts. She also represents clients in Paycheck Protection Program (PPP) loan forgiveness appeals before the Small Business Administration and in federal district courts across the country.

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.

Accept Terms Cancel

Vivian H. Basdekis

vbasdekis@fbtlaw.com

Email
Jordan S. Blask

Partner | Pittsburgh, PA

Read Bio

Loan Workouts

Jordan S. Blask

Partner | 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.

Accept Terms Cancel

Jordan S. Blask

jblask@fbtlaw.com

Email
Catherine F. Burgett

Partner | Columbus, OH

Read Bio

Labor & Employment

Catherine F. Burgett

Partner | 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.

Accept Terms Cancel

Catherine F. Burgett

cburgett@fbtlaw.com

Email
J. Christopher Coffman

Partner | Louisville, KY

Read Bio

Tax Controversies

J. Christopher Coffman

Partner | 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.

Accept Terms Cancel

J. Christopher Coffman

ccoffman@fbtlaw.com

Email
Mary Claire Davis

Counsel | Charleston, WV

Read Bio

Litigation & Appeals

Mary Claire Davis

Counsel | Charleston, WV

Phone Number 304.348.2435 Email

Mary Claire has handled numerous PPP appeals before the SBA’s Office of Hearings and Appeals, resulting in over $3 million in loan forgiveness for clients. She focuses her practice in the areas of litigation and appeals. Having worked ten years as a law clerk for the United States Court of Appeals for the Fourth Circuit, she has worked on approximately 175 federal appeals. Mary Claire also serves as an adjunct lecturer at the West Virginia University College of Law, where she teaches Appellate Advocacy. Her unique experience provides invaluable insight into the litigation process from start to finish, with a special emphasis on appeals.

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.

Accept Terms Cancel

Mary Claire Davis

mcdavis@fbtlaw.com

Email
Edward M. King

Partner | Louisville, KY

Read Bio

Bankruptcy & Restructuring

Edward M. King

Partner | 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.

Accept Terms Cancel

Edward M. King

tking@fbtlaw.com

Email
Rebecca M. Moore

Partner | Louisville, KY

Read Bio

Finance & Lending

Rebecca M. Moore

Partner | 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.

Accept Terms Cancel

Rebecca M. Moore

rmoore@fbtlaw.com

Email
Mark F. Sommer

Partner | Louisville, KY

Read Bio

Federal Tax

Mark F. Sommer

Partner | 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.

Accept Terms Cancel

Mark F. Sommer

msommer@fbtlaw.com

Email
Kevin M. Tierney

Partner | Cincinnati, OH

Read Bio

Financial Crimes

Kevin M. Tierney

Partner | 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.

Accept Terms Cancel

Kevin M. Tierney

ktierney@fbtlaw.com

Email
Jared M. Tully

Partner | Charleston, WV

Read Bio

Litigation & Appeals

Jared M. Tully

Partner | 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.

Accept Terms Cancel

Jared M. Tully

jtully@fbtlaw.com

Email
Robert C. Webb

Partner | Louisville, KY

Read Bio

Tax Controversies

Robert C. Webb

Partner | 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.

Accept Terms Cancel

Robert C. Webb

bwebb@fbtlaw.com

Email

Featured Insights

Managing Data Security and Privacy Risks in Enterprise AI

March 4, 2025 | Publications

Artificial intelligence (AI), particularly generative AI, thrives on vast amounts of data, fueling A...

Row of Falling Domino Stones Stopped by Red Domino Stone Over Black Background, Risk Management, Intervene or Prevention Concept, 3d Rendering

Fourth Circuit Rejects Equitable Estoppel Defense in Insurer Indemnity Dispute

March 3, 2025 | Publications

Liberty Mutual Insurance Company v. Atain Specialty Insurance Company, 2025 WL 212105, 126 F.4th 301...

A microphone is in focus against a softly blurred background, suggesting a public speaking or performance setting.

Indiana Political Subdivisions Required to Livestream, Record, and Archive All Public Meetings Beginning July 1, 2025

March 12, 2025 | Publications

In 2023, the Indiana General Assembly adopted HEA 1167-2023, which created a new statutory section w...

Outdoor, night and woman with smartphone, screen and typing with digital app and texting a contact. City lights, evening or email with person, message or cellphone with social media, tech or internet

Clicking Has Consequences: Fourth Circuit Rules Streaming Service’s Arbitration Clause in Website Registration Is Enforceable

March 12, 2025 | Publications

Proponents of arbitration received a victory in federal court this past Tuesday when the U.S. Court ...

Artificial Intelligence in Healthcare, AI Health, digital healthcare provider, telemedicine, medical technology

Proposed HIPAA Security Rule Requires AI Governance

March 12, 2025 | Publications

In terms of healthcare data breaches, 2024 was the worst year ever, with the records of at least 53%...

Business people, high angle and meeting in building with collaboration, financial pitch with document for strategy. Above, tax accountant and table teamwork with budget paper for economy in office

Legislature Takes Steps to Ensure Texas Remains the Most Business-Friendly State in the Union

March 10, 2025 | Publications

On February 27, 2025, Senator Bryan Hughes (R-Tyler) filed Senate Bill 29 (S.B. 29), proposing sever...

Financial stock exchange market display screen board on the street

U.S. Tariffs on Mexico and Canada: Considerations for the North American Auto Industry

March 7, 2025 | Presidential Administration Impacts

The North American tariff landscape seems to be changing by the hour, adding to the ongoing uncertai...

Supreme Court Strikes Down EPA’s Use of Narrative “End-Result” Limitations in Discharge Permits

March 4, 2025 | Publications

Today, in a decision based ostensibly on settled rules of statutory construction, but underlain by c...

Managing Data Security and Privacy Risks in Enterprise AI

March 4, 2025 | Publications

Artificial intelligence (AI), particularly generative AI, thrives on vast amounts of data, fueling A...

Fourth Circuit Rejects Equitable Estoppel Defense in Insurer Indemnity Dispute

March 3, 2025 | Publications

Liberty Mutual Insurance Company v. Atain Specialty Insurance Company, 2025 WL 212105, 126 F.4th 301...

Indiana Political Subdivisions Required to Livestream, Record, and Archive All Public Meetings Beginning July 1, 2025

March 12, 2025 | Publications

In 2023, the Indiana General Assembly adopted HEA 1167-2023, which created a new statutory section w...

Clicking Has Consequences: Fourth Circuit Rules Streaming Service’s Arbitration Clause in Website Registration Is Enforceable

March 12, 2025 | Publications

Proponents of arbitration received a victory in federal court this past Tuesday when the U.S. Court ...

Proposed HIPAA Security Rule Requires AI Governance

March 12, 2025 | Publications

In terms of healthcare data breaches, 2024 was the worst year ever, with the records of at least 53%...

Legislature Takes Steps to Ensure Texas Remains the Most Business-Friendly State in the Union

March 10, 2025 | Publications

On February 27, 2025, Senator Bryan Hughes (R-Tyler) filed Senate Bill 29 (S.B. 29), proposing sever...

U.S. Tariffs on Mexico and Canada: Considerations for the North American Auto Industry

March 7, 2025 | Presidential Administration Impacts

The North American tariff landscape seems to be changing by the hour, adding to the ongoing uncertai...

Supreme Court Strikes Down EPA’s Use of Narrative “End-Result” Limitations in Discharge Permits

March 4, 2025 | Publications

Today, in a decision based ostensibly on settled rules of statutory construction, but underlain by c...

Managing Data Security and Privacy Risks in Enterprise AI

March 4, 2025 | Publications

Artificial intelligence (AI), particularly generative AI, thrives on vast amounts of data, fueling A...

Fourth Circuit Rejects Equitable Estoppel Defense in Insurer Indemnity Dispute

March 3, 2025 | Publications

Liberty Mutual Insurance Company v. Atain Specialty Insurance Company, 2025 WL 212105, 126 F.4th 301...

Search All

Stay ahead of the law.

Receive email updates on the legal topics that interest you.