Caswell County commissioners unanimously voted to suspend board rules and authorize payment of an IRS assessment totaling $103,680, an invoice the county said derived from actions taken in 2018.

County staff told the board the invoice was received last week and that penalties would begin if the amount was not paid by April 14. The interim finance officer flagged the invoice; staff said they had located prior IRS correspondence in the former finance director's files but that the county had not paid the assessment. County staff recommended appropriating fund balance to pay the invoice immediately to stop penalty accrual.

Commissioners approved a motion to suspend the rules and make the payment by voice vote. Several commissioners asked staff to pursue additional detail from the IRS to determine whether the assessment is isolated to 2018 or affects subsequent years and whether penalties or interest could be negotiated. Staff said they would attempt to contact the IRS and report back.

The board directed the county manager and finance staff to use fund balance for the payment and to provide an update on the matter in subsequent meetings.