| Ex. DUT-ME-007 | 26 M.R.S. sec. 42 (powers and duties of the Bureau; the director 'shall cause to be enforced... all laws established for the protection of health, lives and limbs of operators in workshops and factories, on railroads and in other places'), sec. 44 (right of access; records), sec. 45 (citations for violation of sec. 561-A or Board rules), sec. 46 (civil penalties), sec. 49 (imminent danger; Superior Court restraint), sec. 50 (inspections on employee complaint)Title 26, Chapter 3: Bureau of Labor (Maine Revised Statutes, chapter compilation generated October 20, 2025) | Maine Legislature (26 M.R.S. chapter 3, Bureau of Labor Standards, Department of Labor) | MaineState | Oct. 20, 2025 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Standing dutyWorkplace rulesStanding duty | Primary source read | |
| Ex. DUT-ME-010 | 17 M.R.S. sec. 2702 (abatement of nuisance), sec. 2705 (jurisdiction by injunction), sec. 2706 (penalty and abatement of public or common nuisance), sec. 2802 (miscellaneous nuisances: a building or place used for 'a trade, employment or manufacture' that 'becomes injurious and dangerous to the health, comfort or property of individuals or of the public')Title 17, Chapter 91: Nuisances (Maine Revised Statutes, chapter compilation generated October 20, 2025) | Maine Legislature (17 M.R.S. chapter 91, Nuisances) | MaineState | Oct. 20, 2025 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Standing dutyBusiness closureStanding duty | Primary source read | |
| Ex. LAW-117 | 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)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… | Internal Revenue Service | Legal authority | Oct. 22, 2025 | | Legal authority | Primary source read | |
| Ex. LAW-086 | JPM Restaurant, LLC v. United States, No. 1:24-cv-357, Doc. 49 (E.D. Tenn. Oct. 29, 2025) (order denying reconsideration of stay)JPM Restaurant, LLC v. United States, No. 1:24-cv-357, Doc. 49 (E.D. Tenn. Oct. 29, 2025) (order denying reconsideration of stay) | United States District Court, E.D. Tenn. | Legal authority | Oct. 29, 2025 | | Legal authority | Confirmed from a secondary source | |
| Ex. DUT-MN-009 | Minn. R. 5205.0010 (current text, published October 30, 2025)Adoption of Federal Occupational Safety and Health Standards by Reference (29 C.F.R. parts 1904, 1910 and others, with the listed Federal… | Minnesota Department of Labor and Industry (MNOSHA), by rule under Minn. Stat. § 182.655 | MinnesotaState | Oct. 30, 2025 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Standing dutyHealth care ordersWorkplace rulesStanding duty | Primary source read | |
| Ex. LAW-079 | Lemus-Escobar v. Bondi, No. 18-73423 (9th Cir. Nov. 10, 2025) (order and amended opinion), reported at 158 F.4th 944 (per Tri-State at 7-8)Lemus-Escobar v. Bondi, No. 18-73423 (9th Cir. Nov. 10, 2025) (order and amended opinion), reported at 158 F.4th 944 (per Tri-State at 7-8) | United States Court of Appeals for the Ninth Circuit | Legal authority | Nov. 10, 2025 | | Legal authority | Primary source read | |
| Ex. DUT-ME-008 | 22 M.R.S. sec. 2492 (license required), sec. 2496 (Department rulemaking; Maine Food Code), sec. 2497 (right of entry and inspection without warrant), sec. 2498 (fines; correction directives; penalties for operating unlicensed; Attorney General injunction), sec. 2500 (suspension or revocation; emergency suspension where conditions 'may endanger the life, health or safety of persons')Title 22, Chapter 562: Eating Establishments, Lodging Places, Campgrounds, Recreational and Sporting Camps, Youth Camps, Public Pools and… | Maine Legislature (22 M.R.S. chapter 562, Eating Establishments, Lodging Places, Campgrounds, Recreational and Sporting Camps, Youth Camps, Public Pools and Public Spas; administered by the DHHS Health Inspection Program) | MaineState | Jan. 5, 2026 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Standing dutyBusiness closureAlcohol and barsStanding dutyOperating condition | Primary source read | |
| Ex. DUT-ME-009 | 22 M.R.S. sec. 451 (appointment), sec. 453 (local board of health), sec. 454-A (powers and duties: inspection of premises where 'conditions posing a public health threat' exist; orders for 'the suppression and removal of nuisances and conditions suspected of posing or found to pose a public health threat'; enforcement of public health laws), sec. 461 (notice to clean or quit unfit premises; closure), sec. 462 (law enforcement assistance)Title 22, Chapter 153: Local Health Officers (Maine Revised Statutes, chapter compilation generated January 5, 2026) | Maine Legislature (22 M.R.S. chapter 153, Local Health Officers; every municipality's local health officer under the supervision of the Commissioner of Health and Human Services) | MaineState | Jan. 5, 2026 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Standing dutyBusiness closureStanding dutyOperating condition | Primary source read | |
| Ex. LAW-083 | Plastic Film, LLC v. United States, No. 5:25-cv-30-DCB-LGI, Doc. 18 (S.D. Miss. Jan. 20, 2026)Plastic Film, LLC v. United States, No. 5:25-cv-30-DCB-LGI, Doc. 18 (S.D. Miss. Jan. 20, 2026) | United States District Court, S.D. Miss. | Legal authority | Jan. 20, 2026 | | Legal authority | Primary source read | |
| Ex. GOV-011 | Brief for the Appellees, Stenson Tamaddon, LLC v. IRS, No. 25-4217 (9th Cir. Jan. 30, 2026), DktEntry 25.1Brief for the Appellees, Stenson Tamaddon, LLC v. IRS, No. 25-4217 (9th Cir. Jan. 30, 2026), DktEntry 25.1 | | United StatesLegal authority | Jan. 30, 2026 | | Court filing | Primary source read | |
| Ex. LAW-075 | Gravenstein 116, LLC v. United States, No. 25-997 (Fed. Cl. Jan. 30, 2026), 180 Fed. Cl. 292Gravenstein 116, LLC v. United States, No. 25-997 (Fed. Cl. Jan. 30, 2026), 180 Fed. Cl. 292 | United States Court of Federal Claims | Legal authority | Jan. 30, 2026 | | Legal authority | Primary source read | |
| Ex. LAW-118 | 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)GAO-26-107456, 'COVID-19 Relief: IRS Can Use Lessons Learned to Address and Prevent Improper Payments in Future Tax Programs' (February 10… | Internal Revenue Service | Legal authority | Feb. 10, 2026 | | Legal authority | Primary source read | |
| Ex. LAW-153 | 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)GAO-26-107456, 'COVID-19 Relief: IRS Can Use Lessons Learned to Address and Prevent Improper Payments in Future Tax Programs' (February 10… | Internal Revenue Service | Legal authority | Feb. 10, 2026 | | Legal authority | Primary source read | |
| Ex. LAW-139 | Taxpayer Advocate Service FY2026 Objectives Report, Objective 6 (published February 11, 2026; updated May 29, 2026), taxpayeradvocate.irs.gov, Objective 6 status pageTaxpayer Advocate Service FY2026 Objectives Report, Objective 6 (published February 11, 2026; updated May 29, 2026)… | Internal Revenue Service | Legal authority | Feb. 11, 2026 | | Legal authority | Primary source read | |
| Ex. LAW-027 | ERC Today, LLC v. McInelly, No. 25-2642 (9th Cir. Mar. 17, 2026) (memorandum)ERC Today, LLC v. McInelly, No. 25-2642 (9th Cir. Mar. 17, 2026) (memorandum) | United States Court of Appeals for the Ninth Circuit | Legal authority | Mar. 17, 2026 | | Legal authority | Primary source read | |
| Ex. DUT-HI-011 | Hawaii Administrative Rules § 11-156-5, Isolation (chapter 11-156, Communicable Diseases)Isolation | Department of Health (rule); text read in the Legal Information Institute (Cornell) compilation of the Hawaii Administrative Rules | HawaiiState | Mar. 13, 2008 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Standing dutyWorkplace rulesQuarantine and isolationStanding duty | Confirmed from a secondary source | |
| Ex. LAW-029 | Juggler Dave and Friends, LLC v. United States, No. 25-338 (Fed. Cl. Mar. 25, 2026)Juggler Dave and Friends, LLC v. United States, No. 25-338 (Fed. Cl. Mar. 25, 2026) | United States Court of Federal Claims | Legal authority | Mar. 25, 2026 | | Legal authority | Primary source read | |
| Ex. DUT-KY-017 | KRS 39A.100Emergency powers of Governor and local chief executive officers | Kentucky General Assembly (KRS ch. 39A) | KentuckyState | Apr. 3, 2026 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Standing dutyEmergency declarationBusiness closureGathering capCurfew and hoursStanding duty | Primary source read | |
| Ex. LAW-137 | 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)National Taxpayer Advocate blog, April 27, 2026 (updated May 1, 2026): 'Protect Your Employee Retention Credit Claim: Use IRS's New… | Internal Revenue Service | Legal authority | Apr. 27, 2026 | | Legal authority | Primary source read | |
| Ex. LAW-151 | 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)IRS.gov 'If you receive Letter 106-C about the Employee Retention Credit'… | Internal Revenue Service | Legal authority | Apr. 27, 2026 | | Legal authority | Primary source read | |
| Ex. GOV-002 | Tri-State Memorial Hospital v. United States, No. 2:25-cv-0181-TOR, ECF No. 38 (E.D. Wash. May 28, 2026), Order Denying Defendant's Motion to DismissTri-State Memorial Hospital v. United States, No. 2:25-cv-0181-TOR, ECF No. 38 (E.D. Wash. May 28, 2026), Order Denying Defendant's Motion… | | United StatesLegal authority | May 28, 2026 | | Court filing | Primary source read | |
| Ex. LAW-080 | Northeast Health Services, LLC v. United States, No. 24-2096T (Fed. Cl. May 28, 2026) (for publication)Northeast Health Services, LLC v. United States, No. 24-2096T (Fed. Cl. May 28, 2026) (for publication) | United States Court of Federal Claims | Legal authority | May 28, 2026 | | Legal authority | Primary source read | |
| Ex. DUT-IA-012 | 641 IAC chapter 1, Reportable Diseases, Poisonings and Conditions, and Quarantine and Isolation (rule 641-1.6(135,139A), Isolation and quarantine; numbered 641-1.9 in 2020-2021)Iowa Administrative Code, Public Health [641], Chapter 1 - Reportable Diseases, Poisonings and Conditions, and Quarantine and Isolation… | Iowa Department of Public Health (now Department of Health and Human Services), Public Health [641] | IowaState | June 10, 2026 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Standing dutyWorkplace rulesQuarantine and isolationStanding duty | Primary source read | |
| Ex. LAW-074 | First Source Employee Management, Inc. v. United States, No. 1:24-cv-02209-CEF, Doc. 19 (N.D. Ohio June 11, 2026)First Source Employee Management, Inc. v. United States, No. 1:24-cv-02209-CEF, Doc. 19 (N.D. Ohio June 11, 2026) | United States District Court, N.D. Ohio | Legal authority | June 11, 2026 | | Legal authority | Primary source read | |
| Ex. LAW-084 | Plastic Film, LLC v. United States, No. 5:25-cv-30-DCB-LGI, Doc. 45 (S.D. Miss. June 22, 2026)Plastic Film, LLC v. United States, No. 5:25-cv-30-DCB-LGI, Doc. 45 (S.D. Miss. June 22, 2026) | United States District Court, S.D. Miss. | Legal authority | June 22, 2026 | | Legal authority | Primary source read | |