According to the Commissioners of both the IRS and the Small Business Administration (SBA), millions of small businesses are at risk as the year 2000 approaches. They report that 25% of all businesses that have not begun compliance efforts are small businesses.

Both of these agencies are making many resources available to small businesses that want help with computer conversions. The IRS sent a special, detailed notice to more than 6 million small businesses in its last issue of the Social Security Administration's IRS Reporter. The IRS also has a link to the SBA home page, where taxpayers can go to a virtual classroom and go step-by-step through the compliance process. Also through the SBA, small businesses can get guaranteed government loans to help with the cost of transition, and the SBA considers these loans financing for an ordinary cost of business.