Properly qualified, eligible businesses receive a 70% wage reimbursement from the IRS. Significant rules have to be followed and the payroll has to be expertly reviewed in order to qualify and receive these unrestricted funds. Some CPA firms only check the "Macro" payroll, SRB Capital has sophisticated algorithms that comb through the "Micro" payroll detail and apply 100 lines of code to each employee to ensure the employer meets all IRS and SBA rules and will not have to suffer any clawbacks from the IRS and/or SBA.