The ERC… Still a Thing
You might not hear those annoying commercials anymore, but YES the Employee Retention Credit (ERC) is still a thing. In fact, the IRS is continuing to ramp up the scrutiny of ERC claims and has been flagging a large number of them as high risk – to the point of being improper or fraudulent
Navigating Litigation & Resolving ERC Claims
In this CLE, attorneys will learn how to advise clients effectively on ERC eligibility, audit response strategies, and the administrative vs. judicial options available for claim resolution through case analysis and practical strategies. Participants will gain the tools needed to navigate IRS audits, respond to client concerns and mitigate compliance risks for their business clients.
The ERC: How to Resolve Your Client’s Tax Claims
Sam Brotman currently has 66 ERC cases in litigation with the IRS. In this CLE, Sam will explore the origin, evolution and current controversies surrounding ERC claims, highlighting key compliance challenges, IRS enforcement actions & trends and the current litigation landscape. Additional topics: legislative history, the moratorium & backlog, judicial oversight, the Four-Part Test for Operational Impact, Industry & Geographic Considerations, the Administrative process, refund lawsuits, advising clients, handling audits and involving tax counsel. To access the course please click here: ERC Compliance and Controversy: Navigating Litigation and Resolving Claims.
Upon completion of this CLE program, participants will be able to:
* Explain the legislative history, policy goals, and statutory framework of the Employee Retention Tax Credit (ERC), including its creation under the CARES Act and subsequent amendments.
* Analyze the core ERC eligibility requirements, including the gross receipts decline test and the full or partial suspension of operations standard, and identify common areas of misinterpretation.
* Evaluate current IRS enforcement initiatives, guidance, and compliance concerns related to ERC claims, including the impact of the ERC processing moratorium and heightened fraud scrutiny.
* Compare administrative and judicial pathways for resolving ERC disputes, including audits, appeals, refund litigation, and related procedural considerations.
* Develop effective client advisory strategies for ERC matters, including eligibility assessment, documentation best practices, audit response planning, and risk mitigation for businesses facing IRS examination.
Sam Brotman Tax Master
Desire’e is the Director of Marketing & Analytics of Esquire Interactive LLC. Jeff Lantz is an attorney, entrepreneur and the CEO of Esquire Interactive LLC, an interactive digital marketing agency for attorneys and law firms.
This CLE course is offered in the following states:
* Alaska (AK)
* Alabama (AL)
* Arizona (AZ)
* California (CA)
* Connecticut (CT)
* District of Columbia (DC)
* Illinois (IL)
* Maryland (MD)
* Massachusetts (MA)
* Michigan (MI)
* Missouri (MO)
* New Hampshire (NH)
* New Jersey (NJ)
* New York (NY)
* North Dakota (ND)
* Ohio (OH)
* Oregon (OR)
* Pennsylvania (PA)
* South Dakota (SD)
* Tennessee (TN)
* Vermont (VT)
* Washington (WA)
California CLE
Attorney Credits offers CLE for attorneys in California and around the country. For more information about CLE in California please click the following link: CA CLE.