As the United States grappled with the devastating effects of the COVID-19 pandemic, the government rolled out an unprecedented relief plan to help businesses and individuals weather the storm. However, the hastily implemented programs, such as the Paycheck Protection Program (PPP) and COVID unemployment relief, became targets for fraudsters who exploited the system's vulnerabilities, resulting in what experts call the largest fraud in U.S. history. Tax practitioners became the frontline to compliance as we watched the IRS struggle to address the hastily rolled systems.