Internal Revenue Service, IR-2023-169 (September 14, 2023): the processing moratorium, IRS news release IR-2023-169 (Sept. 14, 2023) (Ex. LAW-109)
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)
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)
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)
