How to Appeal a PPP Loan Review

By Owen Yin on August 13, 2020

If you have a PPP loan, the SBA may review or audit your loan at any time. You can appeal certain SBA decisions on your PPP loan with the SBA Office of Hearings and Appeals (OHA). Here is the current guidance on the process.

When can I file an appeal?

You may file an appeal in response to a final loan review decision by the SBA that concluded one of these findings:

  • You were not eligible for a PPP loan

  • You were not eligible for the PPP loan amount you received

  • You used the PPP loan for unauthorized uses

  • You are not eligible for the forgiveness amount (full or partial) that the lender approved you for

  • You are not eligible for forgiveness in any amount because the lender submitted a denial decision to the SBA

You cannot file an appeal to OHA in response to a decision that your lender made. If you disagree with your lender’s decision, you should contact them directly for further steps.

What is the appeal petition?

Your appeal submission is called an “appeal petition” and it requires all the following:

  • The “basis for OHA’s jurisdiction”. You can state that you are filing under § 134.102 (w).

  • A copy of the SBA loan review decision being appealed.

  • A complete argument of why you believe the decision is incorrect.

  • The outcome you are requesting.

  • Signed copies of all payroll tax filings submitted to the IRS for the relevant period of time. If this is not relevant or not available, an explanation is required.

  • Signed copies of State quarterly business and individual wage reports and unemployment tax filings submitted to the state for the relevant period of time. If this is not relevant or not available, an explanation is required.

  • Signed copies of tax returns and related schedules (e.g. Schedule C) submitted to the IRS. If this is not relevant or not available, an explanation is required.

  • Contact information (name, phone, email) and signature for yourself or your attorney.

  • A signed certificate of service.

The petition cannot be more than 20 pages, excluding attachments.

What is a certificate of service?

You must provide a copy of your appeal petition to the Associate General Counsel for Litigation. You will need to produce a signed “certificate of service” to confirm that you did so. The copy of the appeal petition can be sent via email, mail, personal delivery, or fax.

Your certificate should have the following text:

“I certify that on [date], I served the foregoing [type of submission] by [method of delivery] upon the following”.

You must then list the name and address of the recipient and the email address used, if applicable. Finally, you must sign the certificate and include your name and title.

The contact information for the Associate General Counsel for Litigation is:

Associate General Counsel for Litigation, U.S. Small Business Administration

409 Third Street SW

Washington, DC 20416

OLITService@sba.gov

How do I file my appeal?

You can submit your appeal to the OHA through mail, email, or fax.

Office of Hearings and Appeals, U.S. Small Business Administration 409 Third Street, SW., Washington, DC 20416 OHAFilings@sba.gov Fax: (202) 205-7059

If you want to proceed with an appeal, we recommend enlisting the help of a lawyer and reviewing the Interim Final Rule on Appeals of SBA Loan Review Decisions.

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This post is to be used for informational purposes only and does not constitute legal, business, or tax advice. Each person should consult his or her own attorney, business advisor, or tax advisor with respect to matters referenced in this post. Bench assumes no liability for actions taken in reliance upon the information contained herein.

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