The Internal Revenue Service a few weeks ago authorized a new process that provides qualified restaurant owners with a safe-harbor accounting method for categorizing remodels and repairs to their property.  The new procedure (Revenue Procedure 2015-56) helps business owners determine whether expenses paid for certain building costs can be expensed and deducted immediately or must be capitalized and depreciated over time.  The safe-harbor method allows business owners to treat 75% of their qualified costs paid during the taxable year as deductible and to capitalize/depreciate the remaining 25% over time.  Some restrictions apply, but the procedure is now effective for tax years beginning on or after January 1, 2014.  In other IRS news however, the agency this week also announced its new “Early Interaction Initiative”.  They describe the initiative as a helpful one for employers who appear to be falling behind on their federal tax deposits of money withheld from workers’ paychecks, even before an employment tax return is filed.  Under the initiative, the agency “will offer helpful information and guidance through letters, automated phone messages, other communications and in some instances, a visit from an IRS revenue officer.” Brings to mind those nine scariest words in the English language: “I’m from the government and I’m here to help!