Jorge Castro, former Counselor to the IRS Commissioner, commented in Tax Notes on the second delay of the implementation of the IRS's new Form 1099-K reporting requirements for payments by gig economy businesses and other online platforms. Given all the critical attention the issue has received and the many tax administration challenges associated with it, it's "not terribly surprising" that the IRS opted to push the deadline again, Castro said. The decision shows that the IRS isn't turning a blind eye to challenges faced by taxpayers and businesses, according to Castro. "They're trying to be responsive," and that's worth applauding, he said.