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Ex. LAW-110 Legal authority Primary source read

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)

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)

Internal Revenue Service (Legal authority)

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The COVID Project

The record

Level
Legal authority
Issued
2023-10-19 Oct. 19, 2023
In force
Oct. 19, 2023 (no end date recorded; counted as in force for 120 days)

A record of The COVID Project. The instrument's text is the source's; the summary fields are The COVID Project's reading of it. Not legal advice.