{"id":"LAW-138","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","eco":"","issuer":"Internal Revenue Service","authority":"","instrument":"National Taxpayer Advocate blog, May 8, 2025 (updated December 3, 2025): \u0027The ERC Claim Period Has Closed\u0027, taxpayeradvocate.irs.gov NTA Blog (Wayback capture 20251203225236)","title":"National Taxpayer Advocate blog, May 8, 2025 (updated December 3, 2025): \u0027The ERC Claim Period Has Closed\u0027, taxpayeradvocate.irs.gov NTA Blog (Wayback capture 20251203225236)","dateIssued":"2025-05-08","effective":"","end":"","startDate":"2025-05-08","endDate":"","quarters":[],"types":[],"addressees":[],"clause":"","enforcement":"","functions":[],"notes":"","sourceUrl":"","snapshot":"","fileExists":true,"fileBytes":384878,"grade":"primary","character":"","description":"","collection":"LEG-B","url":"/library/LAW-138","exhibitUrl":"/exhibit/LAW-138","citation":"Internal Revenue Service, National Taxpayer Advocate blog, May 8, 2025 (updated December 3, 2025): \u0027The ERC Claim Period Has Closed\u0027, taxpayeradvocate.irs.gov NTA Blog (Wayback capture 20251203225236) (Ex. LAW-138)","stateName":"","related":[]}