In the past, the IRS did not make contact until much later, after the employment return was filed and the employer's unpaid tax bill had begun to mount. "With early interaction, we will be able to offer help weeks or even months sooner, when it can often do the most good." IRS Commissioner John Koskinen, said in a prepared statement,

The IRS will monitor deposit patterns and identify employers whose payments decline or are late. Those identified may receive a letter reminding them of their responsibilities and asking them to contact the IRS. Employers may receive automated phone messages from the IRS and Where appropriate, an IRS revenue officer will also contact some employers at their places of business.