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)
United States Congress, American Rescue Plan Act of 2021, Pub. L. 117-2, 135 Stat. 4 (Mar. 11, 2021) (sec. 9651 at 176-182) (Ex. LAW-003)
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)
