While the One Big Beautiful Bill Act made headlines for tax and spending cuts, it also contains significant changes to the federal government’s treatment of COVID era Employee Retention Tax Credit (ERC) claims — many of which...more
8/5/2025
/ CARES Act ,
Constitutional Challenges ,
Coronavirus/COVID-19 ,
Due Diligence ,
Employee Retention ,
Internal Revenue Code (IRC) ,
IRS ,
New Legislation ,
One Big Beautiful Bill Act ,
Penalties ,
Statute of Limitations ,
Tax Credits
There are several new developments in the Internal Revenue Service’s ongoing campaign to combat false and fraudulent Employee Retention Credit (ERC) claims, including an indefinite extension of the agency’s moratorium on...more
The four civil cases decided by the Supreme Court on 15 December 2023 hang together by a focus on minimalism and, in three of them, dissenting opinions by Justice Earls. Based on the current composition of the Supreme Court,...more