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)
Internal Revenue Service, Office of Chief Counsel, IRM (CCDM) 32.2.2, Published Guidance and Other Guidance to Taxpayers, sec. 32.2.2.10(3)-(4) (Aug. 11, 2004) (Ex. LAW-034)
Treasury; eCFR, 26 C.F.R. 601.601 (eCFR current) (Sept. 26, 2026) (Ex. LAW-037)
United States Tax Court, Rauenhorst v. Commissioner, 119 T.C. 157 (2002) (CAP text) (Oct. 7, 2002) (Ex. LAW-068)
United States Tax Court, Dover Corp. & Subsidiaries v. Commissioner, 122 T.C. 324 (2004) (CAP text) (May 5, 2004) (Ex. LAW-069)
Internal Revenue Service, Notice 2010-33, 2010-17 I.R.B. 609 (frivolous positions) (Apr. 26, 2010) (Ex. LAW-026)
Internal Revenue Service, Notice 2021-20 (IRS release PDF, Mar. 1, 2021), 2021-11 I.R.B. 922 (Ex. LAW-033)
Internal Revenue Service, Notice 2021-20, 2021-11 I.R.B. 922 (Mar. 15, 2021) (Ex. LAW-101)
Internal Revenue Service, Notice 2021-23, 2021-16 I.R.B. 1113 (Apr. 19, 2021) (Ex. LAW-102)
Internal Revenue Service, Notice 2021-49, 2021-34 I.R.B. 316 (Aug. 23, 2021) (Ex. LAW-103)
Internal Revenue Service, Notice 2021-65, 2021-51 I.R.B. 880 (Dec. 20, 2021) (Ex. LAW-104)
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, IRS FAQs index page (April 29, 2020 version), IRS.gov, Page Last Reviewed or Updated: 29-Apr-2020 (Wayback capture 20200506041613) (Apr. 29, 2020) (Ex. LAW-107)
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, 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, 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-2023-230 (December 6, 2023): 20,000 disallowance letters, IRS news release IR-2023-230 (Dec. 6, 2023) (Ex. LAW-112)
Internal Revenue Service, IR-2024-169 (June 20, 2024): results of the risk review, IRS news release IR-2024-169 (Ex. LAW-113)
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-2024-263 (October 10, 2024), IRS news release IR-2024-263 (Oct. 10, 2024) (Ex. LAW-116)
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)
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, 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, 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, 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, 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)
Internal Revenue Service, IR-2021-48 (March 1, 2021), IRS news release IR-2021-48 (Mar. 1, 2021) (Ex. LAW-129)
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)
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, IR-2020-62 (March 31, 2020), IRS news release IR-2020-62 (Mar. 31, 2020) (Ex. LAW-132)
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)
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, 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, IRS FAQs (as revised June 19, 2020; Wayback capture January 15, 2021), IRS.gov suspension FAQ page as captured 20210115231138 (Jan. 15, 2021) (Ex. LAW-136)
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, 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)
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)
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)
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, 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)
Internal Revenue Service, IRS FAQs (April 29, 2020 version), reliance disclaimer carried on every FAQ page, Not published in the I.R.B.; IRS.gov FAQ pages 'Page Last Reviewed or Updated: 29-Apr-2020' (Wayback captures; LAW-146 capture 20200518213826; LAW-107 index capture 20200506041613) (Apr. 29, 2020) (Ex. LAW-145)
Internal Revenue Service, IRS FAQs (April 29, 2020 version), reliance disclaimer carried on every FAQ page, Not published in the I.R.B.; IRS.gov FAQ pages 'Page Last Reviewed or Updated: 29-Apr-2020' (Wayback captures; LAW-146 capture 20200518213826; LAW-107 index capture 20200506041613) (Apr. 29, 2020) (Ex. LAW-146)
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)
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)
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)
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, CRS LSB10469, Federal Authority to Lift or Modify State and Local COVID-19 Stay-at-Home Orders: FAQ (May 15, 2020) (Ex. LAW-244)
