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Restaurant Revitalization Fund (RRF)

Restaurant Revitalization Fund (RRF) — 70 court filings in the archive from 20 cases, dated 2020-06-01 – 2026-01-21. Most often reports and audits (21), complaints and indictments (12), orders and opinions (11). Most from E.D. Tenn. (19). Listed in date order; each page carries the record's full text and, where we have a copy, the original document.

Facts

Records70 court filings
Cases20 (11 with a case page)
Dated2020-06-01 – 2026-01-21
CourtsU.S. District Court for the Eastern District of Tennessee (19)
Document typesreports and audits (21), complaints and indictments (12), orders and opinions (11), motions (7), exhibits and declarations (4)

Reader's guide: Restaurant Revitalization Fund (RRF).

Also: 83 source documents naming RRF.

Cases

11 cases with a case page, by number of court filings here.

Records

70 court filings, in date order.

  1. Received in Senate — Paycheck Protection Program Flexibility Act of 2020Court filing · PPP Legislative HistoryH.R. 7010, Paycheck Protection Program Flexibility Act of 2020, received in the Senate June 1, 2020: 24-week covered period and 60 percent payroll rule.
  2. S. 4116 (Committee-passed): To Extend the Authority for Commitments for the Paycheck Protection ProgramCourt filing · PPP Legislative HistoryS. 4116 as passed by the Senate on June 30, 2020: extends PPP commitment authority at $659,000,000,000 and separates amounts for other 7(a) loans.
  3. S. 4116 (Engrossed): To Extend the Authority for Commitments for the Paycheck Protection ProgramCourt filing · PPP Legislative HistorySenate-passed text of S. 4116, extending PPP commitment authority at $659,000,000,000 and separating other 7(a) loan amounts.
  4. IRS Announcement 2020-12 — Information Reporting Requirements for PPP Loan ForgivenessCourt filing · Complaints and indictments · IRS Pandemic Tax EnforcementIRS tells lenders not to file Form 1099-C for forgiven PPP loans, since forgiveness is excluded from income.
  5. IRS Criminal Investigation Annual Report — Fiscal Year 2021Court filing · Reports and audits · IRS Pandemic Tax EnforcementIRS Criminal Investigation Annual Report for FY 2021, including PPP/EIDL/Covid fraud work and investigation statistics by program.
  6. Grant Application Form — SBA RRFCourt filing · SBA RRFSBA Form 3172, Restaurant Revitalization Funding Application (04-21): eligibility questions and funding of up to $5,000,000 per location.
  7. Program Guide — SBA RRFCourt filing · SBA RRFSBA Restaurant Revitalization Fund program guide as of April 28, 2021: $28.6 billion fund, eligibility, and awards up to $5,000,000 per location.
  8. Complaint — Vitolo v. GuzmanCourt filing · Complaints and indictments · Vitolo v. GuzmanVitolo v. Guzman complaint challenges race and gender priorities in the Restaurant Revitalization Fund, No. 3:21-cv-00176 (E.D. Tenn.), May 12, 2021.
  9. Declaration of Antonio Vitolo — Vitolo v. Guzman (E.D. Tenn.)Court filing · Exhibits and declarations · Vitolo v. GuzmanRestaurant owner Antonio Vitolo's declaration challenging the Restaurant Revitalization Fund's 21-day priority period, No. 3:21-cv-00176 (E.D. Tenn.).
  10. Memorandum in Support of TRO and PI — Vitolo v. GuzmanCourt filing · Briefs and memoranda · Vitolo v. GuzmanMemorandum supporting TRO and preliminary injunction, Jake's Bar and Grill, LLC v. Guzman, No. 3:21-cv-00176-TRM-DCP (E.D. Tenn.), Doc. 12-2, May 12, 2021.
  11. Motion for Preliminary Injunction — Vitolo v. GuzmanCourt filing · Motions · Vitolo v. GuzmanMotion for a preliminary injunction on Restaurant Revitalization Fund order of processing, No. 3:21-cv-00176-TRM-DCP (E.D. Tenn.), May 12, 2021.
  12. Motion for Temporary Restraining Order — Vitolo v. GuzmanCourt filing · Orders and opinions · Vitolo v. GuzmanVitolo plaintiffs seek a TRO halting Restaurant Revitalization Fund payouts over race and gender priorities, No. 3:21-cv-00176 (E.D. Tenn.), May 2021.
  13. Supplemental Brief in Support of TRO and PI — Vitolo v. GuzmanCourt filing · Briefs and memoranda · Vitolo v. GuzmanVitolo plaintiffs cite SBA data on $29 billion in priority requests to seek a halt to Restaurant Revitalization Fund payouts, No. 3:21-cv-176 (E.D. Tenn.).
  14. Class action complaint — Greer's Ranch Cafe v. Guzman (SBA) — Greer's Ranch Cafe v. Guzman (SBA) (N.D. Tex.)Court filing · Complaints and indictments · Greer's Ranch Cafe v. Guzman (SBA)Complaint challenging Restaurant Revitalization Fund race and sex priorities, Greer's Ranch Café v. Guzman, No. 4:21-cv-00651-O (N.D. Tex.), May 13, 2021.
  15. Verified Complaint — MAG Enterprises v. SBACourt filing · Complaints and indictments · MAG Enterprises, Inc. v. United States Small Business AdministrationBusinesses sue SBA over Restaurant Revitalization Fund eligibility rules, seeking a restraining order, No. 5:21-cv-02213-EGS (E.D. Pa.), May 14, 2021.
  16. Government's Opposition to Motion for TRO — Vitolo v. GuzmanCourt filing · Motions · Vitolo v. GuzmanGovernment opposition to motion for TRO, Vitolo v. Guzman, No. 3:21-cv-176-TRM-DCP (E.D. Tenn.), dated May 17, 2021, Restaurant Revitalization Fund.
  17. Declaration of Dianna L. Seaborn — Vitolo v. GuzmanCourt filing · Exhibits and declarations · Vitolo v. GuzmanDeclaration of SBA official Dianna L. Seaborn on the Restaurant Revitalization Fund application, No. 3:21-cv-00176-TRM-DCP (E.D. Tenn.), May 16, 2021.
  18. Government response to TRO motion — Greer's Ranch Cafe v. Guzman (SBA) — Greer's Ranch Cafe v. Guzman (SBA) (N.D. Tex.)Court filing · Motions · Greer's Ranch Cafe v. Guzman (SBA)SBA's response opposing a TRO against the Restaurant Revitalization Fund priority period, No. 4:21-cv-00651-O (N.D. Tex.), May 18, 2021.
  19. Order granting TRO — Greer's Ranch Cafe et al. v. Guzman (SBA) — Greer's Ranch Cafe v. Guzman (SBA) (N.D. Tex.)Court filing · Orders and opinions · Greer's Ranch Cafe v. Guzman (SBA)Order granting a TRO against race- and sex-based priority in the $28.6 billion Restaurant Revitalization Fund, No. 4:21-cv-00651-O (N.D. Tex.), May 2021.
  20. Notice — Greer's Ranch Cafe v. Guzman (SBA) (N.D. Tex.)Court filing · Notices · Greer's Ranch Cafe v. Guzman (SBA)
  21. Emergency Motion for Injunction Pending Appeal — Vitolo v. GuzmanCourt filing · Motions · Vitolo v. GuzmanVitolo plaintiffs seek an injunction pending appeal over Restaurant Revitalization Fund priorities, No. 3:21-cv-176 (E.D. Tenn.), May 19, 2021.
  22. Memorandum Opinion Denying TRO — Vitolo v. Guzman (E.D. Tenn.)Court filing · Orders and opinions · Vitolo v. GuzmanCourt denies Antonio Vitolo's TRO against the Restaurant Revitalization Fund's 21-day priority period, No. 3:21-cv-00176-TRM-DCP (E.D. Tenn.).
  23. Defendant’s Opposition to PI — Vitolo v. Guzman (E.D. Tenn.)Court filing · Briefs and memoranda · Vitolo v. GuzmanGovernment opposition to preliminary injunction, Vitolo v. Guzman, No. 3:21-cv-176-TRM-DCP (E.D. Tenn.), Doc. 30, May 21, 2021: Restaurant Fund.
  24. Memorandum Opinion Denying PI — Vitolo v. Guzman (E.D. Tenn.)Court filing · Orders and opinions · Vitolo v. GuzmanOpinion denying preliminary injunction on Restaurant Revitalization Fund priority period, No. 3:21-cv-00176-TRM-DCP (E.D. Tenn.), May 25, 2021.
  25. Sixth Circuit Opinion — Vitolo v. GuzmanCourt filing · Orders and opinions · Vitolo v. GuzmanSixth Circuit enjoins race and sex priorities in processing Vitolo's Restaurant Revitalization Fund application, Nos. 21-5517/5528, May 27, 2021.
  26. Government's Response to Second Emergency Motion for TRO — Vitolo v. Guzman (E.D. Tenn.)Court filing · Motions · Vitolo v. GuzmanGovernment argues Vitolo plaintiffs' second TRO bid is moot after the Restaurant Revitalization Fund priority period ended, No. 3:21-cv-00176 (E.D. Tenn.).
  27. Declaration of John A. Miller — Vitolo v. Guzman (E.D. Tenn.)Court filing · Exhibits and declarations · Vitolo v. GuzmanDeclaration of SBA official John A. Miller on RRF processing, Vitolo v. Guzman, No. 3:21-cv-176-TRM-DCP (E.D. Tenn.), Doc. 41-1, June 3, 2021.
  28. Order Directing Mootness Briefing — Vitolo v. GuzmanCourt filing · Orders and opinions · Vitolo v. GuzmanOrder directing Plaintiffs to reply on mootness by June 7, 2021, Vitolo v. Guzman, No. 3:21-cv-00176-TRM-DCP (E.D. Tenn.), June 4, 2021.
  29. Plaintiffs' Reply in Support of Second Emergency Motion for TRO — Vitolo v. GuzmanCourt filing · Motions · Vitolo v. GuzmanVitolo plaintiffs reply in support of a second TRO over SBA's RRF grant processing order, No. 3:21-cv-176 (E.D. Tenn.), June 7, 2021.
  30. Memorandum Opinion Denying Additional Plaintiffs' TRO — Vitolo v. Guzman (E.D. Tenn.)Court filing · Orders and opinions · Vitolo v. GuzmanCourt denies TRO for additional Vitolo plaintiffs as moot after the Restaurant Revitalization Fund priority period ended, No. 3:21-cv-176 (E.D. Tenn.).
  31. Supplemental Declaration of John A. Miller — Blessed Cajuns v. Guzman (N.D. Tex.)Court filing · Exhibits and declarations · Blessed Cajuns LLC v. GuzmanSBA official John A. Miller says 2,965 RRF priority applicants got approval emails after the Blessed Cajuns injunction (N.D. Tex.).
  32. Bill text (introduced) — H.R. 3807, Restaurant Revitalization Fund / Relief for Restaurants Act (2021-06-11)Court filing · Relief for Restaurants and Other Hard Hit Small Businesses Act — Legislative HistoryH.R. 3807, the Restaurant Revitalization Fund Replenishment Act of 2021, introduced June 11, 2021: fund raised from $28,600,000,000 to $88,600,000,000.
  33. Second Amended Complaint — Blessed Cajuns v. GuzmanCourt filing · Complaints and indictments · Blessed Cajuns LLC v. GuzmanSecond amended complaint, Blessed Cajuns v. Guzman (N.D. Tex.): restaurants challenge race and sex preferences in the Restaurant Revitalization Fund.
  34. Government Motion to Dismiss for Lack of Jurisdiction — Vitolo v. Guzman (E.D. Tenn.)Court filing · Motions · Vitolo v. GuzmanGovernment motion to dismiss as moot, Vitolo v. Guzman, No. 3:21-cv-176-TRM-DCP (E.D. Tenn.), Doc. 49-1, August 6, 2021: Restaurant Revitalization Fund.
  35. Post-Award Report Form — SBA RRFCourt filing · Reports and audits · SBA RRFSBA Form 3173, the Restaurant Revitalization Fund post-award report on how grant funds were spent and when reports are due.
  36. Pro Se Complaint — Magliozzi v. GuzmanCourt filing · Complaints and indictments · Magliozzi v. GuzmanPasta 78 owner Cosmo Magliozzi's pro se suit over Restaurant Revitalization Fund priorities, No. 2:21-cv-01602-JJT (D. Ariz.), September 17, 2021.
  37. IRS Revenue Procedure 2021-49 — PPP Tax Exempt Income Allocations for PartnershipsCourt filing · IRS Pandemic Tax EnforcementIRS Rev. Proc. 2021-49, November 18, 2021: partnership allocations and basis adjustments for tax exempt PPP loan forgiveness income.
  38. Notice of Dismissal — Blessed Cajuns LLC v. Guzman (N.D. Tex.)Court filing · Notices · Blessed Cajuns LLC v. GuzmanNotice of voluntary dismissal in Blessed Cajuns v. Guzman, No. 4:21-cv-00677 (N.D. Tex.), February 28, 2022, without prejudice.
  39. SBA’s Paycheck Protection Program Loan Review Processes — SBA-OIG Report 22-09Court filing · Reports and audits · SBA OIG Pandemic OversightSBA OIG Report 22-09 on PPP forgiveness reviews: SBA missed the 90-day payment deadline for loans totaling $66.4 billion.
  40. Bill text (engrossed House) — H.R. 3807, Restaurant Revitalization Fund / Relief for Restaurants Act (2022-04-07)Court filing · Relief for Restaurants and Other Hard Hit Small Businesses Act — Legislative HistoryHouse-passed H.R. 3807 (April 7, 2022) raising Restaurant Revitalization Fund appropriations to $70,600,000,000 and adding a Hard Hit Industries program.
  41. SBA’s Handling of Potentially Fraudulent Paycheck Protection Program Loans — SBA-OIG Report 22-13Court filing · Reports and audits · SBA OIG Pandemic OversightSBA OIG Report 22-13 (May 26, 2022) finds SBA lacked defined roles, processes and lender guidance for handling potentially fraudulent PPP loans.
  42. Order Confirming Settlement — MAG Enterprises v. SBACourt filing · Orders and opinions · MAG Enterprises, Inc. v. United States Small Business AdministrationOrder in MAG Enterprises v. SBA, No. 5:21-cv-02213-EGS (E.D. Pa.), August 10, 2022, noting plaintiffs received all settlement payments.
  43. CRS In Focus IF11819 — SBA Restaurant Revitalization Fund GrantsCourt filing · CRS If11819 SBA RRF GrantsCRS In Focus IF11819, updated August 15, 2022, summarizing the SBA's $28.6 billion Restaurant Revitalization Fund grants.
  44. Complaint — TJM 64, Inc. v. Administrator of the Small Business Administration (W.D. Tenn.)Court filing · Complaints and indictments · Tjm 64 v. SBAMemphis restaurant owners' suit claiming the Restaurant Revitalization Fund's race and gender priority denied them a grant.
  45. Top Management and Performance Challenges report (FY 2023) - SBA Office of Inspector General — pandemic lending oversight (2022-10-14)Court filing · Reports and audits · SBA OIG Pandemic OversightSBA OIG Report 23-01, October 14, 2022: top management challenges for FY 2023, led by fraud risk in PPP and COVID-19 EIDL.
  46. Complaint Exhibits — Adia Holdings v. United StatesCourt filing · Complaints and indictments · Adia Holdings, Inc. v. United States of AmericaComplaint exhibits in Adia Holdings v. United States, No. 1:23-cv-00623 (Fed. Cl.), May 1, 2023: a canceled $169,820.34 restaurant fund award.
  47. Class Action Complaint — Adia Holdings v. United StatesCourt filing · Complaints and indictments · Adia Holdings, Inc. v. United States of AmericaClass action says SBA breached contracts by rescinding approved Restaurant Revitalization Fund grants, No. 1:23-cv-00623-EDK (Fed. Cl.), May 1, 2023.
  48. SBA agency report — Protecting the Integrity of Pandemic Relief Programs (2023)Court filing · Reports and audits · SBA Pandemic Integrity ReportSBA's 2023 pandemic relief integrity report estimates $36 billion of $1.2 trillion in relief was likely obtained fraudulently and describes its controls.
  49. COVID-19 Pandemic EIDL and PPP Loan Fraud Landscape — SBA-OIG White Paper, Report 23-09 (2023-06-27)Court filing · Reports and audits · SBA OIG Pandemic OversightSBA OIG Report 23-09, June 27, 2023: estimates over $200 billion in potentially fraudulent COVID-19 EIDL and PPP disbursements, at least 17 percent.
  50. First Amended Class Action Complaint — Adia Holdings v. United StatesCourt filing · Complaints and indictments · Adia Holdings, Inc. v. United States of AmericaClass complaint by Adia Holdings, No. 23-623C (Fed. Cl.), over Restaurant Revitalization Fund grants the SBA approved and then rescinded.
  51. Top Management and Performance Challenges report (FY 2024) - SBA Office of Inspector General — pandemic lending oversight (2023-10-16)Court filing · Reports and audits · SBA OIG Pandemic OversightSBA OIG Report 24-01 on FY 2024 challenges, citing over $200 billion in potentially fraudulent COVID-19 EIDL and PPP disbursements.
  52. Senate minority report — Small Business COVID-19 Fraud: Three Years Later (November 2023)Court filing · Reports and audits · Senate Small Business CovidSenate small business committee minority report, November 14, 2023: over $200 billion in SBA pandemic fraud and recovery proposals.
  53. IRS Criminal Investigation Annual Report — Fiscal Year 2024Court filing · Reports and audits · IRS Pandemic Tax EnforcementIRS Criminal Investigation annual report for fiscal year 2024, with sections on CARES Act fraud and employee retention credit cases.
  54. Memorandum Opinion — Collins v. SBA (RRF)Court filing · Orders and opinions · Natasha Collins v. Small Business Administration (Restaurant Revitalization Fund)Court dismisses as moot a pro se suit over a denied $550,430.04 Restaurant Revitalization Fund grant, No. 2:22-cv-04104 (E.D. Pa.), January 10, 2024.
  55. Order on Motion to Dismiss — Collins v. SBA (RRF) (E.D. Pa.)Court filing · Orders and opinions · Natasha Collins v. Small Business Administration (Restaurant Revitalization Fund)
  56. Announcement 2024-3: Employee Retention Credit Voluntary Disclosure ProgramCourt filing · Press releases · IRS Pandemic Tax EnforcementIRS offers employers a voluntary disclosure program to repay erroneous Employee Retention Credit claims and keep 20%.
  57. Opinion and Order Granting Motion to Dismiss — Adia Holdings v. United StatesCourt filing · Orders and opinions · Adia Holdings, Inc. v. United States of AmericaOpinion, Adia Holdings v. United States (Fed. Cl.), March 19, 2024: dismisses a contract claim over a cancelled $169,820.34 restaurant grant.
  58. SBA’s Restaurant Revitalization Fund Program Award Practices — Audit Report 24-09Court filing · Reports and audits · SBA OIG 24 09 RRF Program Award OversightSBA OIG Report 24-09 (March 26, 2024) finds nearly $6.7 billion in Restaurant Revitalization Fund awards went out without sufficient eligibility checks.
  59. Improvements Needed in SBA’s Shuttered Venue Operators Grant Post-Award Review Process — SBA-OIG Report 24-21Court filing · Reports and audits · SBA OIG Pandemic OversightSBA OIG Report 24-21 (July 10, 2024) flags 1,818 high-risk Shuttered Venue Operators Grant awards totaling $1.6 billion that SBA had not reviewed.
  60. Qui Tam Complaint — US ex rel. GNGH2 v. Zetton (S.D.N.Y.)Court filing · Complaints and indictments · U.S. Ex Rel Gngh2 v. ZettonQui tam complaint alleging Zetton falsely certified eligibility to obtain an $8,217,296.50 Restaurant Revitalization Fund grant.
  61. Qui Tam Complaint — US ex rel. Eiyo Bowl v. Forward Arts Foundation (N.D. Ga.)Court filing · Complaints and indictments · U.S. Ex Rel Eiyo Bowl v. Forward Arts FoundationQui tam complaint, US ex rel. Eiyo Bowl LLC v. Forward Arts Foundation, No. 1:24-cv-04685-TWT (N.D. Ga.), October 15, 2024: False Claims Act, RRF grants.
  62. SBA’s Oversight of Non-Bank Lenders and Third-Party Service Providers Associated with PPP Loans — SBA-OIG Report 25-04Court filing · Reports and audits · SBA OIG Pandemic OversightSBA OIG Report 25-04, November 13, 2024: non-bank PPP lenders made $14.2 billion in suspected fraudulent loans amid limited SBA oversight.
  63. IRS Criminal Investigation Annual Report — Fiscal Year 2025Court filing · Reports and audits · IRS Pandemic Tax EnforcementIRS Criminal Investigation Annual Report for FY25: almost $4.5 billion in tax fraud identified, 2,043 cases referred, 89% conviction rate.
  64. SBA’s Use of Hold Codes for Potentially Fraudulent PPP Loans Referred by Lenders — SBA-OIG Report 25-07Court filing · Reports and audits · SBA OIG Pandemic OversightSBA OIG Report 25-07, January 16, 2025: SBA did not promptly flag 45,761 lender-referred suspicious PPP loans totaling $2.7 billion with hold code 50.
  65. COVID-19 Pandemic EIDL and PPP Loan Fraud Landscape Recommendations Update — White Paper Report 25-10Court filing · Reports and audits · SBA OIG Pandemic Oversight
  66. SBA’s Actions to Address Forgiven PPP Loans Subsequently Flagged as Potentially Ineligible — SBA-OIG Report 25-12Court filing · Reports and audits · SBA OIG Pandemic OversightSBA OIG Report 25-12 (April 23, 2025) finds SBA had not finished reviewing 37,938 forgiven PPP loans worth about $4.6 billion flagged for clawback.
  67. SBA’s Oversight of Shuttered Venue Operators Grant Recipients — SBA-OIG Audit Report 25-21Court filing · Reports and audits · SBA OIG Pandemic OversightSBA OIG Report 25-21, July 22, 2025: SBA identified $544 million in potential improper Shuttered Venue grant payments but sent one demand letter.
  68. SBA OIG Semiannual Report to Congress, Fall 2025 (April 1 – September 30, 2025)Court filing · Reports and audits · SBA OIG Pandemic OversightSBA OIG Fall 2025 Semiannual Report to Congress, April 1 to September 30, 2025: 128 indictments, 91 convictions, $2.09 billion in dollar accomplishments.
  69. Top Management and Performance Challenges report (FY 2026) - SBA Office of Inspector General — pandemic lending oversight (2025-12-18)Court filing · Reports and audits · SBA OIG Pandemic OversightSBA OIG Report 26-01 on FY 2026 challenges, including 37,938 unreviewed PPP loans and $14.2 billion in suspected non-bank fraud.
  70. SBA OIG Report 26-03 — FY2025 Financial Statements AuditCourt filing · Reports and audits · SBA OIG 26 03 Fy2025 Financial Statements AuditSBA OIG Report 26-03, January 21, 2026: KPMG disclaims an opinion on SBA's FY2025 balance sheet over PPP and EIDL records.
How this list is built. A record is listed under a program when the filings of its case, taken together, name that program at least three times in their text and at least one-twentieth as often as the program they name most; documents from the same court docket are counted as one case. A case can appear under more than one program. Records whose case names no relief program are listed under Other pandemic litigation. The census is mechanical and is re-run with every build.

Sources: the 70 record pages listed; court, dates and document types are as recorded on those pages.

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