Congressional Research Service, CRS R46606, COVID-19 and the U.S. Economy (May 11, 2021) (Ex. LAW-215)
Internal Revenue Service, Instructions for Form 941-X (Rev. July 2021), Instructions for Form 941-X (Rev. 7-2021), pp. 16-17 (line 18a) and the line 31b discussion (July 1, 2021) (Ex. LAW-126)
Federal agency (Federal Register), 33 C.F.R. part 160 (2021) (July 1, 2021) (Ex. LAW-308)
KFF, KFF, State Social Distancing Actions, 2021-07-02 file (Ex. LAW-246)
Federal Reserve, Federal Reserve, Monetary Policy Report (July 9, 2021) (box: Supply Chain Bottlenecks in U.S. Manufacturing and Trade, at 15) (Ex. LAW-221)
Federal Reserve, Federal Reserve, The Beige Book (July 14, 2021) (Ex. LAW-220)
Government Accountability Office, GAO-21-551, COVID-19: Continued Attention Needed to Enhance Federal Preparedness, Response, Service Delivery, and Program Integrity (July 19, 2021) (Ex. LAW-227)
Internal Revenue Service, IR-2021-165 (August 4, 2021) and IR-2021-242 (December 6, 2021), IRS news releases IR-2021-165; IR-2021-242 (Aug. 4, 2021) (Ex. LAW-130)
Bureau of Labor Statistics, BLS, The Employment Situation - July 2021 (Aug. 6, 2021) (Ex. LAW-224)
United States Census Bureau, Callen, Census Bureau's Small Business Pulse Survey Reveals Delays From Domestic, Foreign Suppliers (America Counts) (Aug. 9, 2021) (Ex. LAW-243)
Congressional Research Service, CRS R46554, Unemployment Rates During the COVID-19 Pandemic (Aug. 20, 2021) (Ex. LAW-214)
Internal Revenue Service, Notice 2021-49, 2021-34 I.R.B. 316 (Aug. 23, 2021) (Ex. LAW-103)
Federal Reserve, Federal Reserve, The Beige Book (September 8, 2021) (Sept. 8, 2021) (Ex. LAW-211)
KFF, KFF, State Social Distancing Actions, 2021-09-21 file (Ex. LAW-247)
Bureau of Labor Statistics, BLS, The Employment Situation - September 2021 (Oct. 8, 2021) (Ex. LAW-223)
United States Court of Appeals for the Third Circuit (Bibas, J.), Estate of Maglioli v. Alliance HC Holdings LLC, 16 F.4th 393 (3d Cir. 2021), Nos. 20-2833, 20-2834 (Oct. 20, 2021) (Ex. LAW-480)
Congressional Research Service, CRS R46270, Global Economic Effects of COVID-19 (Nov. 10, 2021) (Ex. LAW-216)
United States Congress, Infrastructure Investment and Jobs Act, Pub. L. 117-58, 135 Stat. 429 (Nov. 15, 2021) (sec. 80604 at 1341) (Ex. LAW-004)
Internal Revenue Service, IRS.gov 'Employee Retention Credit - 2020 vs 2021 Comparison Chart', irs.gov comparison chart (capture September 26, 2026; chart text dated to the November 2021 IIJA amendments) (Nov. 30, 2021) (Ex. LAW-142)
Bureau of Labor Statistics, BLS, Business Response Survey to the Coronavirus Pandemic, 2021 Results (Dec. 1, 2021) (Ex. LAW-248)
Internal Revenue Service, IR-2021-165 (August 4, 2021) and IR-2021-242 (December 6, 2021), IRS news releases IR-2021-165; IR-2021-242 (Dec. 6, 2021) (Ex. LAW-131)
Internal Revenue Service, Notice 2021-65, 2021-51 I.R.B. 880 (Dec. 20, 2021) (Ex. LAW-104)
United States Court of Appeals for the Eighth Circuit (Kelly, J.), Buljic v. Tyson Foods, Inc., 22 F.4th 730 (8th Cir. 2021), Nos. 21-1010, 21-1012 (Dec. 30, 2021) (Ex. LAW-479)
Benigno et al, Benigno et al., A New Barometer of Global Supply Chain Pressures, FRBNY Liberty Street Economics (Jan. 4, 2022) (Ex. LAW-222)
NASHP, NASHP, 2021 COVID-19 State Restrictions, Re-openings, and Mask Requirements (chart page) (Jan. 11, 2022) (Ex. LAW-238)
Internal Revenue Service, Instructions for Form 941-X (Rev. April 2022), Instructions for Form 941-X (Rev. 4-2022), p. 1 (Contents/What's New column) and the line 31b discussion (Apr. 1, 2022) (Ex. LAW-141)
Ballotpedia, Ballotpedia, School responses to the coronavirus (COVID-19) pandemic during the 2021-2022 academic year (June 1, 2022) (Ex. LAW-237)
United States Court of Appeals for the Second Circuit, Palmer v. Amazon.com, Inc., 51 F.4th 491 (2d Cir. 2022), No. 20-3989 (Oct. 18, 2022) (Ex. LAW-478)
United States Court of Appeals for the Third Circuit, Clark v. Governor of New Jersey, 53 F.4th 769 (3d Cir. 2022) (slip opinion No. 21-2732) (Nov. 28, 2022) (Ex. LAW-032)
Ballotpedia, Ballotpedia, State-level mask requirements in response to the coronavirus (COVID-19) pandemic, 2020-2022 (39 States) (Dec. 1, 2022) (Ex. LAW-234)
Ballotpedia, Ballotpedia, Travel restrictions issued by states in response to the coronavirus (COVID-19) pandemic, 2020-2022 (27 States and D.C.) (Dec. 1, 2022) (Ex. LAW-235)
NCSL, NCSL, State Action on Coronavirus (COVID-19) (legislation database page) (Dec. 1, 2022) (Ex. LAW-240)
Ballotpedia, Ballotpedia, State government policies about vaccine requirements (vaccine passports), 2021-2022 (Dec. 1, 2022) (Ex. LAW-252)
HHS HealthData.gov, HHS HealthData.gov, COVID-19 State and County Policy Orders (gyqz-9u7n), dataset page (Dec. 8, 2022) (Ex. LAW-205)
Oxford Blavatnik School of Government, Oxford Blavatnik School of Government, COVID-19 Government Response Tracker (OxCGRT) project page (context only) (Mar. 1, 2023) (Ex. LAW-241)
Internal Revenue Service, AM 2023-005 (Office of Chief Counsel generic legal advice memorandum, June 30, 2023; released July 21, 2023), Not published in the I.R.B.; POSTN-113151-23, p. 1 (Ex. LAW-106)
Katz et al, Katz et al., Open data for COVID-19 policy analysis and mapping (COVID AMP), Sci. Data 10:491 (July 27, 2023) (Ex. LAW-202)
Internal Revenue Service, IR-2023-169 (September 14, 2023): the processing moratorium, IRS news release IR-2023-169 (Sept. 14, 2023) (Ex. LAW-109)
United States Census Bureau, U.S. Census Bureau, Small Business Pulse Survey (program page) (Sept. 20, 2023) (Ex. LAW-242)
Office of Chief Counsel, IRS, Memorandum AM 2023-007 (Oct. 18, 2023; released Nov. 3, 2023), 'Issues Related to Whether an Employer Experienced a Full or Partial Suspension... Due to Communications from the Occupational Safety and Health Administration' (Ex. GOV-004)
Internal Revenue Service, AM 2023-007 (Office of Chief Counsel generic legal advice memorandum, October 18, 2023; released November 3, 2023), POSTN-117042-23, p. 1 n.1 (Oct. 18, 2023) (Ex. LAW-143)
Internal Revenue Service, IR-2023-193 (October 19, 2023): the claim-withdrawal process, IRS news release IR-2023-193; IRS.gov 'Withdraw an Employee Retention Credit (ERC) claim' page (Page Last Reviewed or Updated: 02-Jun-2026) (Oct. 19, 2023) (Ex. LAW-110)
Ballotpedia, Ballotpedia, State emergency health orders during the coronavirus (COVID-19) pandemic, 2021-2023 (Dec. 1, 2023) (Ex. LAW-236)
Ballotpedia, Ballotpedia, State employee vaccine requirements during the coronavirus (COVID-19) pandemic, 2021-2022 (Dec. 1, 2023) (Ex. LAW-251)
Internal Revenue Service, IR-2023-230 (December 6, 2023): 20,000 disallowance letters, IRS news release IR-2023-230 (Dec. 6, 2023) (Ex. LAW-112)
Internal Revenue Service, IR-2023-247 (December 21, 2023) and Announcement 2024-3: the first Voluntary Disclosure Program, IRS news release IR-2023-247; Announcement 2024-3, 2024-2 I.R.B. 364, sections 1-3 (Dec. 21, 2023) (Ex. LAW-111)
Internal Revenue Service, IR-2023-247 (December 21, 2023) and Announcement 2024-3: the first Voluntary Disclosure Program, IRS news release IR-2023-247; Announcement 2024-3, 2024-2 I.R.B. 364, sections 1-3 (Dec. 21, 2023) (Ex. LAW-133)
Congress of the United States, 42 U.S.C. 264 (2023 ed.) (Jan. 1, 2024) (Ex. LAW-301)
Congress of the United States, 42 U.S.C. 265 (2023 ed.) (Jan. 1, 2024) (Ex. LAW-302)
Congress of the United States, 42 U.S.C. 247d (2023 ed.) (Jan. 1, 2024) (Ex. LAW-303)
Congress of the United States, 29 U.S.C. 655 (2023 ed.) (Jan. 1, 2024) (Ex. LAW-304)
Congress of the United States, 49 U.S.C. 114 (2023 ed.) (Jan. 1, 2024) (Ex. LAW-305)
Congress of the United States, 46 U.S.C. 70051 (Jan. 1, 2024) (Ex. LAW-306)
Congress of the United States, 46 U.S.C. 70034 (Jan. 1, 2024) (Ex. LAW-307)
Congress of the United States, 42 U.S.C. 1320b-5 (2023 ed.) (Jan. 1, 2024) (Ex. LAW-309)
Congress of the United States, 50 U.S.C. 4511 (2023 ed.) (Jan. 1, 2024) (Ex. LAW-310)
Congress of the United States, 26 U.S.C. 7871 (2023 ed.) (Jan. 1, 2024) (Ex. LAW-311)
Congress of the United States, 48 U.S.C. 731a-731d (2023 ed.) (Jan. 1, 2024) (Ex. LAW-312)
Congress of the United States, 8 U.S.C. 1182 (2023 ed.) (Jan. 1, 2024) (Ex. LAW-314)
Congress of the United States, 19 U.S.C. 1318 (Jan. 1, 2024) (Ex. LAW-315)
Congress of the United States, 42 U.S.C. 5191 (2023 ed.) (Jan. 1, 2024) (Ex. LAW-316)
Congress of the United States, 26 U.S.C. 3134 (2023 ed.) (Jan. 1, 2024) (Ex. LAW-354)
Congress of the United States, 48 U.S.C. 731b (2023 ed.) (Jan. 1, 2024) (Ex. LAW-355)
Congress of the United States, 48 U.S.C. 1422 (2023 ed.) (Jan. 1, 2024) (Ex. LAW-356)
Congress of the United States, 48 U.S.C. 1591 (Jan. 1, 2024) (Ex. LAW-357)
Congress of the United States, 46 U.S.C. 70002 (2023 ed.) (Jan. 1, 2024) (Ex. LAW-363)
Congress of the United States, 46 U.S.C. 70011 (2023 ed.) (Jan. 1, 2024) (Ex. LAW-364)
Complaint, Stenson Tamaddon, LLC v. IRS, No. 2:24-cv-01123-SPL, Doc. 1 (D. Ariz. May 14, 2024) (Ex. GOV-007)
Internal Revenue Service, IR-2024-169 (June 20, 2024): results of the risk review, IRS news release IR-2024-169 (Ex. LAW-113)
Supreme Court of the United States, Loper Bright Enterprises v. Raimondo, 603 U.S. 369 (2024) (slip opinion) (June 28, 2024) (Ex. LAW-008)
Reporter's Transcript of Preliminary Injunction Hearing, Stenson Tamaddon, LLC v. IRS, No. 2:24-cv-01123-SPL (D. Ariz. July 16, 2024) (Ex. GOV-008)
Internal Revenue Service, IR-2024-203 (August 8, 2024): 28,000 disallowance letters; partial lifting of the moratorium, IRS news release IR-2024-203 (Aug. 8, 2024) (Ex. LAW-114)
Internal Revenue Service, IR-2024-212 (August 15, 2024) and Announcement 2024-30: the second Voluntary Disclosure Program and recapture letters, IRS news release IR-2024-212; Announcement 2024-30, sections 1-3 (Aug. 15, 2024) (Ex. LAW-115)
Internal Revenue Service, IR-2024-212 (August 15, 2024) and Announcement 2024-30: the second Voluntary Disclosure Program and recapture letters, IRS news release IR-2024-212; Announcement 2024-30, sections 1-3 (Aug. 15, 2024) (Ex. LAW-134)
Internal Revenue Service, National Taxpayer Advocate blog, August 21, 2024: 'Did You Receive a Notice of Claim Disallowance for Your Employee Retention Credit Refund Claim? If So, Now What?', taxpayeradvocate.irs.gov NTA Blog (Wayback capture 20250118142605) (Aug. 21, 2024) (Ex. LAW-124)
Internal Revenue Service, IR-2024-263 (October 10, 2024), IRS news release IR-2024-263 (Oct. 10, 2024) (Ex. LAW-116)
Judicial Conference of the United States, Federal Rules of Evidence (uscourts.gov pamphlet), Rules 201 and 801(d)(2) (Dec. 1, 2024) (Ex. LAW-024)
Internal Revenue Service, IRS Publication 5887 (Rev. 12-2024), 'Employee Retention Credit Eligibility Checklist,' and the interactive checklist page, Publication 5887 (Rev. 12-2024), Catalog Number 94470G; irs.gov ERC Eligibility Checklist page (Page Last Reviewed or Updated: 02-Jun-2026) (Dec. 1, 2024) (Ex. LAW-149)
United States' Opposition to Motion for Summary Judgment and Cross Motion for Summary Judgment, Doc. 44 (D. Ariz. Jan. 6, 2025) (Ex. GOV-009)
Internal Revenue Service, National Taxpayer Advocate blog, May 8, 2025 (updated December 3, 2025): 'The ERC Claim Period Has Closed', taxpayeradvocate.irs.gov NTA Blog (Wayback capture 20251203225236) (Ex. LAW-138)
United States Court of Appeals for the Ninth Circuit, Lemus-Escobar v. Bondi, No. 18-73423 (9th Cir. June 16, 2025) (opinion), 140 F.4th 1079 (Ex. LAW-078)
Stenson Tamaddon, LLC v. IRS, Doc. 49 (D. Ariz. June 20, 2025), Order on cross-motions for summary judgment (Ex. GOV-001)
Order on Cross-Motions for Summary Judgment, Doc. 49 (D. Ariz. June 20, 2025), docket original (Ex. GOV-012)
United States Congress, Pub. L. 119-21, 139 Stat. 72 (July 4, 2025) (sec. 70605 at 286-289) (Ex. LAW-005)
IRS, Frequently asked questions about the Employee Retention Credit, 'Qualifying government orders' Q5/A5 ('What does "more than nominal" mean...') (added Sept. 14, 2023), page as rendered Sept. 26, 2026 (July 25, 2025) (Ex. GOV-003)
United States Bankruptcy Court, E.D.N.C, In re JSmith Civil, LLC, No. 24-00004-5-JNC, Doc. 47 (Bankr. E.D.N.C. Aug. 7, 2025), 674 B.R. 207 (Ex. LAW-076)
Opening Brief for Plaintiff-Appellant, Stenson Tamaddon, LLC v. IRS, No. 25-4217 (9th Cir. Sept. 17, 2025), DktEntry 11.1 (Ex. GOV-010)
Internal Revenue Service, FS-2025-07 (October 22, 2025; updated October 30, 2025): FAQs on Pub. L. 119-21 section 70605, IRS Fact Sheet FS-2025-07 (announced by IR-2025-106) (Oct. 22, 2025) (Ex. LAW-117)
United States District Court, E.D. Tenn, JPM Restaurant, LLC v. United States, No. 1:24-cv-357, Doc. 49 (E.D. Tenn. Oct. 29, 2025) (order denying reconsideration of stay) (Ex. LAW-086)
United States Court of Appeals for the Ninth Circuit, Lemus-Escobar v. Bondi, No. 18-73423 (9th Cir. Nov. 10, 2025) (order and amended opinion), reported at 158 F.4th 944 (per Tri-State at 7-8) (Ex. LAW-079)
United States District Court, S.D. Miss, Plastic Film, LLC v. United States, No. 5:25-cv-30-DCB-LGI, Doc. 18 (S.D. Miss. Jan. 20, 2026) (Ex. LAW-083)
Brief for the Appellees, Stenson Tamaddon, LLC v. IRS, No. 25-4217 (9th Cir. Jan. 30, 2026), DktEntry 25.1 (Ex. GOV-011)
United States Court of Federal Claims, Gravenstein 116, LLC v. United States, No. 25-997 (Fed. Cl. Jan. 30, 2026), 180 Fed. Cl. 292 (Ex. LAW-075)
Internal Revenue Service, GAO-26-107456, 'COVID-19 Relief: IRS Can Use Lessons Learned to Address and Prevent Improper Payments in Future Tax Programs' (February 10, 2026), GAO-26-107456, Highlights page; pp. 27, 30, 49 (PDF pp. 2, 32, 35, 54) (Feb. 10, 2026) (Ex. LAW-118)
Internal Revenue Service, GAO-26-107456, 'COVID-19 Relief: IRS Can Use Lessons Learned to Address and Prevent Improper Payments in Future Tax Programs' (February 10, 2026), GAO-26-107456, Highlights page; pp. 27, 30, 49 (PDF pp. 2, 32, 35, 54) (Feb. 10, 2026) (Ex. LAW-153)
Internal Revenue Service, Taxpayer Advocate Service FY2026 Objectives Report, Objective 6 (published February 11, 2026; updated May 29, 2026), taxpayeradvocate.irs.gov, Objective 6 status page (Feb. 11, 2026) (Ex. LAW-139)
United States Court of Appeals for the Ninth Circuit, ERC Today, LLC v. McInelly, No. 25-2642 (9th Cir. Mar. 17, 2026) (memorandum) (Ex. LAW-027)
United States Court of Federal Claims, Juggler Dave and Friends, LLC v. United States, No. 25-338 (Fed. Cl. Mar. 25, 2026) (Ex. LAW-029)
Internal Revenue Service, National Taxpayer Advocate blog, April 27, 2026 (updated May 1, 2026): 'Protect Your Employee Retention Credit Claim: Use IRS's New Streamlined Process to Request an Extension', taxpayeradvocate.irs.gov NTA Blog (Wayback capture 20260519230327); IRS 'Understanding your CP320B notice' page (Page Last Reviewed or Updated: 23-Apr-2026) (Apr. 27, 2026) (Ex. LAW-137)
Internal Revenue Service, IRS.gov 'If you receive Letter 106-C about the Employee Retention Credit', 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)
Tri-State Memorial Hospital v. United States, No. 2:25-cv-0181-TOR, ECF No. 38 (E.D. Wash. May 28, 2026), Order Denying Defendant's Motion to Dismiss (Ex. GOV-002)
United States Court of Federal Claims, Northeast Health Services, LLC v. United States, No. 24-2096T (Fed. Cl. May 28, 2026) (for publication) (Ex. LAW-080)
United States District Court, N.D. Ohio, First Source Employee Management, Inc. v. United States, No. 1:24-cv-02209-CEF, Doc. 19 (N.D. Ohio June 11, 2026) (Ex. LAW-074)
United States District Court, S.D. Miss, Plastic Film, LLC v. United States, No. 5:25-cv-30-DCB-LGI, Doc. 45 (S.D. Miss. June 22, 2026) (Ex. LAW-084)
United States Court of Federal Claims, Sundancer Pools, Inc. v. United States, No. 25-1291T (Fed. Cl. June 23, 2026) (Ex. LAW-028)
United States District Court, D. Minn, Tapestry Senior Housing Management, LLC v. United States, No. 25-cv-3419, ECF No. 29 (D. Minn. June 25, 2026) (Ex. LAW-031)
United States District Court, N.D. Cal, Key Meetings, Inc. v. United States, No. 3:25-cv-06520-WHO, ECF No. 44 (N.D. Cal. June 26, 2026) (Ex. LAW-030)
United States District Court, N.D. Miss, Region IV Mental Health Services v. United States, No. 3:26-cv-12-RPC-JMV, Doc. 21 (N.D. Miss. July 1, 2026) (Ex. LAW-081)
United States District Court, N.D. Miss, South Delta Planning & Development District v. United States, No. 4:25-cv-197-JDM-RP, Doc. 30 (N.D. Miss. July 15, 2026) (Ex. LAW-082)
Internal Revenue Service, IRS.gov 'Understanding Letter 105-C, Disallowance of the Employee Retention Credit', irs.gov/newsroom/understanding-letter-105-c-disallowance-of-the-employee-retention-credit; LAW-122 shows Page Last Reviewed or Updated: 27-Apr-2026; the live page saved September 27, 2026 as LAW-150 shows 21-Jul-2026 (July 21, 2026) (Ex. LAW-150)
United States Court of Federal Claims, I Health and Life Insurance Services v. United States, No. 25-1315T (Fed. Cl. July 23, 2026) (Ex. LAW-025)
United States Department of Justice, Tax Division, Defendant's Opposed Motion to Stay Case, County of Barry v. United States, No. 1:25-cv-01099-RJJ-RSK, ECF No. 21 (W.D. Mich. Sept. 4, 2026) (Ex. LAW-085)
Office of the Law Revision Counsel, 26 U.S.C. 3134 (OLRC prelim text, laws in effect Sept. 25, 2026) (Sept. 26, 2026) (Ex. LAW-006)
Office of the Law Revision Counsel, CARES Act sec. 2301 as amended, note to 26 U.S.C. 3111 (OLRC) (Sept. 26, 2026) (Ex. LAW-007)
Treasury; eCFR, 26 C.F.R. 1.6662-3 (eCFR current) (Sept. 26, 2026) (Ex. LAW-035)
Treasury; eCFR, 26 C.F.R. 1.6662-4 (eCFR current) (Sept. 26, 2026) (Ex. LAW-036)
Treasury; eCFR, 26 C.F.R. 601.601 (eCFR current) (Sept. 26, 2026) (Ex. LAW-037)
Office of the Law Revision Counsel, 26 U.S.C. 7454 (OLRC current) (Sept. 26, 2026) (Ex. LAW-038)
Office of the Law Revision Counsel, 26 U.S.C. 6664 (OLRC current) (Sept. 26, 2026) (Ex. LAW-039)
Office of the Law Revision Counsel, 26 U.S.C. 6676 (OLRC current, as amended by Pub. L. 119-21 sec. 70605(f)) (Sept. 26, 2026) (Ex. LAW-040)
Office of the Law Revision Counsel, 26 U.S.C. 6702 (OLRC current) (Sept. 26, 2026) (Ex. LAW-041)
HarperCollins Publishers, American Heritage Dictionary of the English Language (5th ed.), 'commerce' (ahdictionary.com) (Sept. 26, 2026) (Ex. LAW-055)
HarperCollins Publishers, American Heritage Dictionary (5th ed.), 'suspend' (Sept. 26, 2026) (Ex. LAW-056)
HarperCollins Publishers, American Heritage Dictionary (5th ed.), 'partial' (Sept. 26, 2026) (Ex. LAW-057)
HarperCollins Publishers, American Heritage Dictionary (5th ed.), 'order' (Sept. 26, 2026) (Ex. LAW-058)
HarperCollins Publishers, American Heritage Dictionary (5th ed.), 'appropriate' (Sept. 26, 2026) (Ex. LAW-059)
HarperCollins Publishers, American Heritage Dictionary (5th ed.), 'limit' (Sept. 26, 2026) (Ex. LAW-060)
Internal Revenue Service, IRS.gov 'Employee Retention Credit' page: monthly inventory statement, irs.gov/coronavirus/employee-retention-credit, Page Last Reviewed or Updated: 08-Sep-2026; read live September 27, 2026 (unchanged from the September 26, 2026 capture) (Sept. 26, 2026) (Ex. LAW-119)
Internal Revenue Service, IRS.gov 'Frequently asked questions about the Employee Retention Credit' (current page), irs.gov/coronavirus/frequently-asked-questions-about-the-employee-retention-credit, Page Last Reviewed or Updated: 27-Jul-2026 (Sept. 26, 2026) (Ex. LAW-120)
Internal Revenue Service, IRS Publication 5887 (Rev. 12-2024), 'Employee Retention Credit Eligibility Checklist,' and the interactive checklist page, Publication 5887 (Rev. 12-2024), Catalog Number 94470G; irs.gov ERC Eligibility Checklist page (Page Last Reviewed or Updated: 02-Jun-2026) (Sept. 26, 2026) (Ex. LAW-121)
Internal Revenue Service, IRS.gov 'Understanding Letter 105-C, Disallowance of the Employee Retention Credit', irs.gov/newsroom/understanding-letter-105-c-disallowance-of-the-employee-retention-credit; LAW-122 shows Page Last Reviewed or Updated: 27-Apr-2026; the live page saved September 27, 2026 as LAW-150 shows 21-Jul-2026 (Sept. 26, 2026) (Ex. LAW-122)
Internal Revenue Service, Instructions for Form 941-X (Rev. April 2026), Instructions for Form 941-X (Rev. 4-2026), p. 2 (Sept. 26, 2026) (Ex. LAW-125)
Internal Revenue Service, IR-2023-193 (October 19, 2023): the claim-withdrawal process, IRS news release IR-2023-193; IRS.gov 'Withdraw an Employee Retention Credit (ERC) claim' page (Page Last Reviewed or Updated: 02-Jun-2026) (Sept. 26, 2026) (Ex. LAW-135)
Internal Revenue Service, National Taxpayer Advocate blog, April 27, 2026 (updated May 1, 2026): 'Protect Your Employee Retention Credit Claim: Use IRS's New Streamlined Process to Request an Extension', taxpayeradvocate.irs.gov NTA Blog (Wayback capture 20260519230327); IRS 'Understanding your CP320B notice' page (Page Last Reviewed or Updated: 23-Apr-2026) (Sept. 26, 2026) (Ex. LAW-144)
