If a non-filer is contacted by the IRS, the examiner will determine the cause (does the non-filer lack records, ability to pay, lack of education, etc.) and may offer necessary information or assistance (preparation of returns, payment arrangement information, etc.) to secure full cooperation.

FORBES: Non-Filers Beware: Who's That Knocking at Your Door ?

The Federal Communications Commission announces the details of a settlement with four of the nation's largest radio broadcasters Clear Channel, CBS Radio, Citadel and Entercom over the practice of payola, the practice of accepting payment from record labels to air their artists without disclosing that arrangement to listeners.

NPR: FCC Announces Details of Payola Settlement

The government said the arrangement violated the federal anti-kickback statute prohibiting the offer or payment of rebates and other inducements to cause the purchase of any drug or service covered by Medicare, Medicaid or other healthcare program.

WSJ: NY lawsuit accuses Novartis of health care fraud

For some borrowers, such as individuals with large deferred compensation arrangements or who are expecting a large inflow of cash in the near future (access to trust funds becomes available, a legal settlement has been resolved and payout is imminent, etc.) this arrangement allows them to access their full borrowing potential without committing to immediate payment.

FORBES: The State of Negatively Amortizing Loans

The tax-avoidance method involves structuring the arrangement as a two-week lease to the charity and treating the improvements as the payment.

FORBES: Home Improvement

Strictly speaking, a pure factoring arrangement has the supplier of funds acquiring the receivables, along with all the risks of nonpayment or late payment.

FORBES: Magazine Article