{"id":"LAW-151","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","eco":"","issuer":"Internal Revenue Service","authority":"","instrument":"IRS.gov \u0027If you receive Letter 106-C about the Employee Retention Credit\u0027, irs.gov/coronavirus/if-you-receive-letter-106-c-about-the-employee-retention-credit, Page Last Reviewed or Updated: 27-Apr-2026 (saved September 27, 2026 as LAW-151)","title":"IRS.gov \u0027If you receive Letter 106-C about the Employee Retention Credit\u0027, irs.gov/coronavirus/if-you-receive-letter-106-c-about-the-employee-retention-credit, Page Last Reviewed or Updated: 27-Apr-2026 (saved September 27, 2026 as LAW-151)","dateIssued":"2026-04-27","effective":"","end":"","startDate":"2026-04-27","endDate":"","quarters":[],"types":[],"addressees":[],"clause":"","enforcement":"","functions":[],"notes":"","sourceUrl":"","snapshot":"","fileExists":true,"fileBytes":98536,"grade":"primary","character":"","description":"","collection":"LEG-B","url":"/library/LAW-151","exhibitUrl":"/exhibit/LAW-151","citation":"Internal Revenue Service, IRS.gov \u0027If you receive Letter 106-C about the Employee Retention Credit\u0027, irs.gov/coronavirus/if-you-receive-letter-106-c-about-the-employee-retention-credit, Page Last Reviewed or Updated: 27-Apr-2026 (saved September 27, 2026 as LAW-151) (Apr. 27, 2026) (Ex. LAW-151)","stateName":"","related":["LAW-137","LAW-139","LAW-118","LAW-153","LAW-150"]}