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

Exhibit p. 7: 'The IRS considers "more than nominal" to be at least 10% of your business based on either the gross receipts from that part of the business or the total hours your employees spent working in that part of the business.' and 'We consider "more than a nominal effect" to be at least a 10% reduction in your ability to provide goods or services in the normal course of your business.' The text matches the Opening Brief's quotation (Opening Br. at 13, accessed July 25, 2025). Also carries the supply-chain FAQ: 'A supply chain issue by itself does not qualify you for the ERC' and 'narrow, limited exception' (exhibit p. 9). The 'If you changed business practices to alter behavior... one-way... masks' sentence is at exhibit p. 8; the Q5/A5 'at least 10%' sentences are at exhibit p. 7. File name carries the Opening Brief's access date; the render date is Sept. 26, 2026.