Thursday, December 8, 2016

IRS Warns Taxpayers of Numerous Tax Scams Nationwide; Provides Summary of Most Recent Schemes

WASHINGTON — As tax season approaches, the Internal Revenue Service, the states and the tax industry reminded taxpayers to be on the lookout for an array of evolving tax scams related to identity theft and refund fraud.

Every tax season, there is an increase in schemes that target innocent taxpayers by email, by phone and on-line. The IRS and Security Summit partners remind taxpayers and tax professionals to be on the lookout for these deceptive schemes.

“Whether it's during the holidays or the approach of tax season, scam artists look for ways to use tax agencies and the tax industry to trick and confuse people,” said IRS Commissioner John Koskinen. “There are warning signs to these scams people should watch out for, and simple steps to avoid being duped into giving these criminals money, sensitive financial information or access to computers."

This marks the fourth reminder to taxpayers during the “National Tax Security Awareness Week.” This week, the IRS, the states and the tax community are sending out a series of reminders to taxpayers and tax professionals as part of the ongoing Security Summit effort.

Some of the most prevalent IRS impersonation scams include:

Requesting fake tax payments: The IRS has seen automated calls where scammers leave urgent callback requests telling taxpayers to call back to settle their “tax bill.” These fake calls generally claim to be the last warning before legal action is taken. Taxpayers may also receive live calls from IRS impersonators. They may demand payments on prepaid debit cards, iTunes and other gift cards or wire transfer. The IRS reminds taxpayers that any request to settle a tax bill using any of these payment methods is a clear indication of a scam. (IR-2016-99)

Targeting students and parents and demanding payment for a fake “Federal Student Tax”: Telephone scammers are targeting students and parents demanding payments for fictitious taxes, such as the “Federal Student Tax.” If the person does not comply, the scammer becomes aggressive and threatens to report the student to the police to be arrested. (IR-2016-107)

Sending a fraudulent IRS bill for tax year 2015 related to the Affordable Care Act: The IRS has received numerous reports around the country of scammers sending a fraudulent version of CP2000 notices for tax year 2015. Generally, the scam involves an email or letter that includes the fake CP2000. The fraudulent notice includes a payment request that taxpayers mail a check made out to “I.R.S.” to the “Austin Processing Center” at a Post Office Box address. (IR-2016-123)

Soliciting W-2 information from payroll and human resources professionals:  Payroll and human resources professionals should be aware of phishing email schemes that pretend to be from company executives and request personal information on employees. The email contains the actual name of the company chief executive officer. In this scam, the “CEO” sends an email to a company payroll office employee and requests a list of employees and financial and personal information including Social Security numbers (SSN). (IR-2016-34)

Imitating software providers to trick tax professionals: Tax professionals may receive emails pretending to be from tax software companies. The email scheme requests the recipient download and install an important software update via a link included in the e-mail. Upon completion, tax professionals believe they have downloaded a software update when in fact they have loaded a program designed to track the tax professional’s key strokes, which is a common tactic used by cyber thieves to steal login information, passwords and other sensitive data. (IR-2016-103)

“Verifying” tax return information over the phone: Scam artists call saying they have your tax return, and they just need to verify a few details to process your return. The scam tries to get you to give up personal information such as a SSN or personal financial information, including bank numbers or credit cards. (IR-2016-40)

Pretending to be from the tax preparation industry: The emails are designed to trick taxpayers into thinking these are official communications from the IRS or others in the tax industry, including tax software companies. The phishing schemes can ask taxpayers about a wide range of topics. E-mails or text messages can seek information related to refunds, filing status, confirming personal information, ordering transcripts and verifying PIN information. (IR-2016-28)

If you receive an unexpected call, unsolicited email, letter or text message from someone claiming to be from the IRS, here are some of the tell-tale signs to help protect yourself.

The IRS Will Never:
  • Call to demand immediate payment using a specific payment method such as a prepaid debit card, gift card or wire transfer or initiate contact by e-mail or text message. Generally, the IRS will first mail you a bill if you owe any taxes.
  • Threaten to immediately bring in local police or other law-enforcement groups to have you arrested for not paying.
  • Demand that you pay taxes without giving you the opportunity to question or appeal the amount they say you owe.
  •  Ask for credit or debit card numbers over the phone.
If you get a suspicious phone call from someone claiming to be from the IRS and asking for money, here’s what you should do:
  • Do not give out any information. Hang up immediately.
  • Search the web for telephone numbers scammers leave in your voicemail asking you to call back. Some of the phone numbers may be published online and linked to criminal activity.
  • Contact TIGTA to report the call. Use their “IRS Impersonation Scam Reporting” web page or call 800-366-4484.
  • Report it to the Federal Trade Commission. Use the “FTC Complaint Assistant” on FTC.gov. Please add “IRS Telephone Scam” in the notes.
  • If you think you might owe taxes, call the IRS directly at 800-829-1040.
If you receive an unsolicited email that appears to be from either the IRS or an organization closely linked to the IRS, such as the Electronic Federal Tax Payment System (EFTPS), report it by sending it to phishing@irs.gov.

The IRS also provides a variety of resources for tax professionals about security threats posed by identity theft issues targeting the industry through its Protect Your Clients; Protect Yourself campaign.

Additional IRS Resources

IRS, Partners Urge Taxpayers to Beware of IRS Impersonations and Tax Scams

If you get a call from the “IRS” threatening you with lawsuits or jail unless you pay up immediately … Guess what? It’s a scam.

IRS impersonation and tax scams by phone, email, postal mail and text are ongoing. Criminals use more  and more creative ploys to trick taxpayers and tax preparers. Don’t be a victim.

The IRS, state tax agencies and the private-sector tax industry are asking for your help in the effort to combat identity theft and fraudulent returns. Working in partnership with you, we can make a difference.

That’s why for the second year in a row, we launched a public awareness campaign that we call “Taxes. Security. Together.” And, we’ve launched a series of security awareness tips that can help protect you from cybercriminals.

The IRS doesn't initiate contact with taxpayers by email, text message or social media channels to request personal or financial information. This includes requests for PIN numbers, passwords or similar access information for credit cards, banks or other financial accounts.

Here are five things the scammers often do but the IRS will not do. Any one of these five things is a tell-tale sign of a scam.

The IRS will never:
  • Call to demand immediate payment, nor will the agency call about taxes owed without first having mailed you a bill.
  • Demand that you pay taxes without giving you the opportunity to question or appeal the amount they say you owe.
  • Require you to use a specific payment method for your taxes, such as a prepaid debit card.
  • Ask for credit or debit card numbers over the phone.
  • Threaten to bring in local police or other law-enforcement groups to have you arrested for not paying.
If you get a phone call from someone claiming to be from the IRS and asking for money, here’s what you should do:

If you don’t owe taxes, or have no reason to think that you do:
  • Do not give out any information. Hang up immediately.
  • Contact TIGTA to report the call. Use their “IRS Impersonation Scam Reporting” web page. You can also call 800-366-4484.
  • Report it to the Federal Trade Commission. Use the “FTC Complaint Assistant” on FTC.gov. Please add "IRS Telephone Scam" in the notes.
If you know you owe, or think you may owe tax:
  • Call the IRS at 800-829-1040. IRS workers can help you.
Stay alert to scams that use the IRS as a lure. Tax scams can happen any time of year, not just at tax time. For more, visit “Tax Scams and Consumer Alerts” on IRS.gov.

Wednesday, December 7, 2016

A Series of Yes-or-No Questions help you Determine Eligibility for the Premium Tax Credit

The premium tax credit – also known simply as PTC –  is a credit for certain people who enroll, or whose family member enrolls, in a qualified health plan offered through a Health Insurance Marketplace. Answer the yes-or-no questions in the chart – or via accessible text – and follow the arrows to find out if you may be eligible for the premium tax credit.

The current open season with the Health Insurance Marketplace is underway and runs through Jan. 31, 2017. You must enroll by Dec. 15, 2016 to have coverage begin on January 1, 2017.

Here are links to information and resources referenced in the graphic:

The IRS offers several convenient options for making tax payments

As the end of the year approaches, you may want to consider electronic payment options if you owe taxes. When paying electronically, you select the date to submit your payment and receive instant confirmation. And, the IRS offers you several convenient options:
  • IRS Direct Pay is free, and you can securely pay your taxes online directly from your checking or savings account without any fees or pre-registration. Schedule payments up to 30 days in advance and receive instant confirmation that you submitted your payment. With Direct Pay, you can view details on your payment, and you can change or cancel your payment using the Look-Up a Payment feature up to two business days before the payment date.
  • Debit or credit card. Both paper and electronic filers can pay their taxes by phone or online through any of several authorized debit and credit card processors. Though the IRS does not charge a fee for this service, the card processors do.
  • You can use the IRS2Go mobile app to pay with IRS Direct Pay and debit or credit card.
  • The Electronic Federal Tax Payment System is free and gives you a safe and convenient way to pay individual and business taxes by phone or online. With EFTPS, you can pay various types of taxes year-round. You first must enroll in EFTPS and receive your PIN.


If you can’t pay your tax bill in full, a payment plan may be an option. Most individual taxpayers can set up a payment plan online at IRS.gov/online-payment-agreement application.

You can make a payment, apply for an installment agreement and find more information about payment options at IRS.gov/payments.

Tax Preparedness Series: Tax Records – What to Keep

This is the fifth in a series of reminders to help taxpayers prepare for the upcoming tax filing season.

WASHINGTON – As tax filing season approaches, the Internal Revenue Service has information for taxpayers who wonder how long to keep tax returns and other documents.

Generally, the IRS recommends keeping copies of tax returns and supporting documents at least three years. Some documents should be kept up to seven years in case a taxpayer needs to file an amended return or if questions arise. Keep records relating to real estate up to seven years after disposing of the property.

Health care information statements should be kept with other tax records. Taxpayers do not need to send these forms to IRS as proof of health coverage. The records taxpayers should keep include records of any employer-provided coverage, premiums paid, advance payments of the premium tax credit received and type of coverage. Taxpayers should keep these – as they do other tax records – generally for three years after they file their tax returns.

Whether stored on paper or kept electronically, the IRS urges taxpayers to keep tax records safe and secure, especially any documents bearing Social Security numbers. The IRS also suggests scanning paper tax and financial records into a format that can be encrypted and stored securely on a flash drive, CD or DVD with photos or videos of valuables.

Now is a good time to set up a system to keep tax records safe and easy to find when filing next year, applying for a home loan or financial aid. Tax records must support the income, deductions and credits claimed on returns. Taxpayers need to keep these records if the IRS asks questions about a tax return or to file an amended return.

It is even more important for taxpayers to have a copy of last year’s tax return as the IRS makes changes to authenticate and protect taxpayer identity. Beginning in 2017, some taxpayers who e-file will need to enter either the prior-year Adjusted Gross Income or the prior-year self-select PIN and date of birth. If filing jointly, both taxpayers’ identities must be authenticated with this information. The AGI is clearly labeled on the tax return. Learn more at Validating Your Electronically Filed Tax Return.

Taxpayers who need tax information can request a free transcript for the past three tax years. The ‘Get Transcript’ tool on IRS.gov is the fastest way to get a transcript. 

If taxpayers are still keeping old tax returns and receipts stuffed in a shoebox in the back of the closet, they might want to rethink that approach. Keep tax, financial and health records safe and secure whether stored on paper or kept electronically. When records are no longer needed for tax purposes, ensure the data is properly destroyed to prevent the information from being used by identity thieves. 

If disposing of an old computer, tablet, mobile phone or back-up hard drive, keep in mind it includes files and personal data. Removing this information may require special disk utility software. More information is available on IRS.gov at How long should I keep records?.

Tuesday, December 6, 2016

IRS, Security Summit Partners Remind Taxpayers to Recognize Phishing Scams

WASHINGTON –The Internal Revenue Service and its Security Summit partners cautioned taxpayers today to avoid identity theft by watching for phishing scams that can increase around the tax season.   The IRS, state tax agencies and the tax industry - all partners in the fight against identity theft- reminded taxpayers that the easiest way for an identity thief to steal taxpayer information is by simply asking for it. As a result, each day people fall victim to phishing scams through emails, texts, or phone and mistakenly turn over important data. In turn, cybercriminals try to use that data to file fraudulent tax returns or commit other crimes.

This is the second reminder to taxpayers during the “National Tax Security Awareness Week.” This week, the IRS, states and the tax community are sharing information to taxpayers and tax professionals as a part of the ongoing Security Summit effort to combat refund fraud and identity theft.

Surge in Email, Phishing and Malware Schemes

The IRS saw an approximate 400 percent surge in phishing and malware incidents during the 2016 tax season.

Scam emails are designed to trick taxpayers into thinking these are official communications from the IRS or others in the tax industry, including tax software companies. These phishing schemes can ask taxpayers about a wide range of topics. Emails can seek information related to tax refunds, filing status, confirming personal information, ordering transcripts, verifying PIN information and asking people to verify their tax software account.

Variations of these scams can be seen via text messages, and the misleading communications can be seen in every section of the country.

When people click on these email links, they are taken to sites designed to imitate an official-looking website, such as IRS.gov. The sites ask for Social Security numbers and other personal information, which could be used to help file false tax returns. The sites also may carry malware, which can infect people's computers and allow criminals to access your files or track your keystrokes to gain information.

For more details, see:
  • IR-2016-28, Consumers Warned of New Surge in IRS Email Schemes during 2016 Tax Season; Tax Industry Also Targeted
  • IR-2016-15, Phishing Remains on the IRS “Dirty Dozen” List of Tax Scams for the 2016 Filing Season
As part of the “Taxes. Security. Together.” campaign aimed at encouraging taxpayers to take stronger measures to protect their financial and tax data, the IRS and its Security Summit partners urged people not to give out personal information based on an unsolicited email request.

The campaign calls for taxpayers take the time to examine, identify and avoid emails that:
  • Contain a link. Scammers often pose as the IRS, financial institutions, credit card companies or even tax companies or software providers. These scams may claim they need the recipient to update their account or request they change a password. The email offers a link to a spoofing site that may look similar to the legitimate official website. Taxpayers should follow a simple rule: Don’t click on the link. If in doubt, they should go directly to the legitimate website to access the account.
  • Contain an attachment. Another option for scammers is to include an attachment to the email. This attachment may be infected with malware that can download malicious software onto the recipient’s computer without their knowledge. If it is spyware, it can track the recipient’s keystrokes to obtain information about their passwords, Social Security number, credit cards or other sensitive data. Remember, taxpayers shouldn’t open attachments from unknown sources.
  • Are from a “government” agency or “financial institution.” Scammers attempt to frighten people into opening email links by posing as government agencies, financial institutions and even tax companies. Thieves often try to imitate the official organizations, especially tax-related ones during the filing season.
  • Are from a “friend.” Scammers also hack email accounts and try to leverage the stolen email addresses. Recipients may receive an email from a “friend” that just does not seem right. It may be missing a subject for the subject line or contain odd requests or language as the underlying content. If the email seems “odd,” taxpayers should avoid clicking on any links or opening attachments.
  • Contain a false “lookalike” URL. The sending email may try to trick the recipient with the URL or web address. For example, instead of www.IRS.gov, it may be a false lookalike such as www.irs.gov.maliciousname.com. To verify the authenticity, a recipient can place their cursor over the text to view a pop-up of the real URL.
Learning to recognize and avoid phishing emails - and sharing that knowledge with family members - is critical to combating identity theft and data loss.

Additional steps that can help taxpayers protect their personal and financial data are available on the “Taxes. Security. Together.” page as well as in Publication 4524, Security Awareness for Taxpayers. Also, taxpayers help spread the word on this week’s messages using the hashtag #TaxSecurity in social media platforms.

Additional IRS Resources


Avoid Identity Theft; Learn How to Recognize Phishing Scams

Simply ask for it. That’s the easiest way for an identity thief to steal your personal information.

Each day, people fall victim to phishing scams through emails, texts or phone calls and mistakenly turn over important data. In turn, cybercriminals try to use that data to file fraudulent tax returns or commit other crimes.

The Internal Revenue Service, state tax agencies and the tax industry -- all partners in the fight against identity theft -- urge you to learn to recognize and avoid phishing scams.

We need your help in the fight against identity theft. That’s why, as part of the Security Summit effort, we launched a public awareness campaign that we call Taxes. Security. Together. We’ve launched a series of security awareness tips that can help protect you from cybercriminals.

It’s called “phishing” because thieves attempt to lure you into the scam mainly through impersonations. The scam may claim to be from a friend, a company with whom you do business, a prize award – anything to get you to open the email or text.

A good general rule: Don’t give out personal information based on an unsolicited email request.

Here are a few basic tips to recognize and avoid a phishing email:
  • It contains a link. Scammers often pose as the IRS, financial institutions, credit card companies or even tax companies or software providers. They may claim they need you to update your account or ask you to change a password. The email offers a link to a spoofing site that may look similar to the legitimate official website. Do not click on the link. If in doubt, go directly to the legitimate website and access your account.
  • It contains an attachment. Another option for scammers is to include an attachment to the email. This attachment may be infected with malware that can download malicious software onto your computer without your knowledge. If it’s spyware, it can track your keystrokes to obtain information about your passwords, Social Security number, credit cards or other sensitive data. Do not open attachments from sources unknown to you.
  • It’s from a government agency. Scammers attempt to frighten people into opening email links by posing as government agencies. Thieves often try to imitate the IRS and other government agencies.
  • It’s an “off” email from a friend. Scammers also hack email accounts and try to leverage the stolen email addresses. You may receive an email from a “friend” that just doesn’t seem right. It may be missing a subject for the subject line or contain odd requests or language. If it seems off, avoid it and do not click on any links.
  • It has a lookalike URL. The questionable email may try to trick you with the URL. For example, instead of www.irs.gov, it may be a false lookalike such as www.irs.gov.maliciousname.com. You can place your cursor over the text to view a pop-up of the real URL.
  • Use security features. Your browser and email provider generally will have anti-spam and phishing features. Make sure you use all of your security software features.
Opening a phishing email and clicking on the link or attachment is one of the most common ways thieves are able not just steal your identity or personal information but also to enter into computer networks and create other mischief.

Learning to recognize and avoid phishing emails – and sharing that knowledge with your family members – is critical to combating identity theft and data loss. Businesses should educate employees about the dangers.

The IRS, state tax agencies and the tax industry joined as the Security Summit to enact a series of initiatives to help protect you from tax-related identity theft in 2017. You can help by taking these basic steps.

To learn additional steps you can take to protect your personal and financial data, visit the Taxes. Security. Together. page. Also read Publication 4524, Security Awareness for Taxpayers.

Monday, December 5, 2016

IRS, Security Summit Partners, Remind Taxpayers to Protect Themselves Online

WASHINGTON –The Internal Revenue Service, the states and the tax industry today urged taxpayers to take steps to protect themselves online to help in the fight against identity theft.

Scammers, hackers and identity thieves are looking to steal taxpayers’ personal information and ultimately their money. But, there are simple steps taxpayers can take to help protect themselves, like keeping computer software up-to-date and being cautious about giving out their personal information.

This is the first reminder to taxpayers during “National Tax Security Awareness Week,” which runs through Friday. This week, the IRS, the states and the tax community are joining together to send out a series of reminders to taxpayers and tax professionals as a part of the ongoing Security Summit effort.

Here are some best practices taxpayers can follow to protect their tax and financial information:
  • Understand and Use Security Software. Security software helps protect computers against the digital threats that are prevalent online. Generally, the operating system will include security software or you can access free security software from well-known companies or Internet providers. Essential tools include a firewall, virus/malware protection and file encryption if you keep sensitive financial/tax documents on your computer. Do not buy security software offered as an unexpected pop-up ad on your computer or email. It’s likely from a scammer.
  • Allow Security Software to Update Automatically. Set security software to update automatically. Malware – malicious software – evolves constantly, and your security software suite updated routinely to keep pace.
  • Look for the “S.” When shopping or banking online, always look to see that the site uses encryption to protect your information. Look for “https” at the beginning of the web address. The “s” is for secure. Unencrypted sites begin with an http address. Additionally, make sure the https carries through on all pages, not just the sign-on page.
  • Use Strong Passwords. Use passwords of eight or more characters, mixing letters, numbers and special characters. Don’t use your name, birthdate or common words. Don’t use the same password for several accounts. Keep your password list in a secure place or use a password manager. Don’t share passwords with anyone. Calls, texts or emails pretending to be from legitimate companies or the IRS asking to update accounts or seeking personal financial information are almost always scams.
  • Secure Wireless Networks. A wireless network sends a signal through the air that allows it to connect to the Internet. If your home or business Wi-Fi is unsecured, it also allows any computer within range to access your wireless and potentially steal information from your computer. Criminals also can use your wireless to send spam or commit crimes that would be traced back to your account. Always encrypt your wireless. Generally, you must turn on this feature and create a password.
  • Be Cautious When Using Public Wireless Networks. Public Wi-Fi hotspots are convenient but often not secure. Tax or financial Information you send though websites or mobile apps may be accessed by someone else. If a public Wi-Fi hotspot does not require a password, it probably is not secure. Remember, if you are transmitting sensitive information, look for the “s” in https in the website address to ensure that the information will be secure.
  • Avoid E-mail Phishing Attempts. Never reply to emails, texts or pop-up messages asking for your personal, tax or financial information. One common trick by criminals is to impersonate a business such as your financial institution, tax software provider or the IRS, asking you to update your account and providing a link. Never click on links even if they seem to be from organizations you trust. Go directly to the organization’s website. Legitimate businesses don’t ask you to send sensitive information through unsecured channels.
To learn additional steps you can take to protect your personal and financial data, visit Taxes. Security. Together. Also, read Publication 4524, Security Awareness for Taxpayers.

Each and every taxpayer has a set of fundamental rights they should be aware of when dealing with the IRS. These are your Taxpayer Bill of Rights. Explore your rights and our obligations to protect them on IRS.gov.

Additional IRS Resources:


IRS, Partners Urge Strong Passwords Help Protect Identities at Tax Time and Beyond

The Internal Revenue Services and its partners, in the fight against identity theft, urge computer users to strengthen their passwords.

The password serves as the first line of defense to stop hackers and identity thieves from accessing your computer, mobile phone and other internet-accessible devices.

The IRS, state tax agencies and the tax professional industry are asking for your help in their effort to combat identity theft and fraudulent tax returns. Working in partnership with you, we can make a difference.

That’s why we launched a public awareness campaign that we call Taxes. Security. Together. We’ve also launched a series of security awareness tips that can help protect you from cybercriminals.

Here are a few basic steps to making passwords better and stronger:

1. Add password protections to all devices. You should use a password to protect any device that gives you that opportunity. Not only your computer, tablet or mobile phone but also your wireless network. The password is your first line of defense.

2. Change all factory password settings. If your device comes with factory password settings, for example the camera on your laptop, change it immediately.

3. Longer is better. A password should be a minimum of eight digits but 10 to 12 is even better. It should be a combination of upper case and lower case letters, numbers and special characters. Do not use your name or birthdate.

4. Do not repeat passwords. These days, people often have multiple, password-protected accounts. Do not use the same password repeatedly. Should a thief steal your password, he immediately will have access to other important accounts. Use different passwords, especially on important financial or tax accounts.

5. Use two-factor authentication options. Many social media and financial institutions now give you the option of setting up a two-factor or two-step authentication process. A two-factor process involves a security code being sent to your registered mobile phone. This means if a thief manages to steal your user name and password, he will be blocked from accessing your accounts.

6. Consider a password manager. One option for keeping track of your passwords on multiple accounts and getting help in creating strong passwords is to use a password manager. Some reputable companies offer free or low-cost versions of their products. See if a password manager might be right for you.

The IRS, state tax agencies and the tax industry joined as the Security Summit to enact a series of initiative to help protect you from tax-related identity theft in 2017. You can help by taking these basic steps.


To learn additional steps you can take to protect your personal and financial data, visit Taxes. Security. Together. Also read Publication 4524, Security Awareness for Taxpayers.

Thursday, December 1, 2016

Reminder to Businesses: Special Tax Benefits Still Available in 40 Designated Empowerment Zones

Eligible businesses can still claim Empowerment Zone tax benefits through the end of this year. Empowerment Zones are certain urban and rural areas where employers and other taxpayers qualify for special tax benefits.

The Department of Housing and Urban Development and the Department of Agriculture designated 40 economically distressed locations as empowerment zones. Find a list of them in the instructions to IRS Form 8844.

Key Empowerment Zone tax benefits include:
  • Empowerment Zone Employment Credit. Eligible employers can claim this credit on Form 8844. It is worth up to $3,000 and is available to businesses based on wages paid to each qualified employee who both lives and works in an empowerment zone,
  • Increased expensing for qualifying depreciable property,
  • Tax-exempt bond financing,
  • Deferral of capital gains tax on the sale of qualified assets sold and replaced, and
  • Partial exclusion of capital gains tax on certain sales of qualified small business stock.

Find more information about empowerment zones on HUD’s website at https://www.hudexchange.info/programs/community-renewal-initiative.