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The Orders Library

Name: The COVID Project Orders Library
Creator: The COVID Project

13,511 instruments indexed by The COVID Project: the orders of the fifty States and the District, forty metros, the federal layer and the agencies; the standing duties; the organizers' notices; the legal authorities. Filter by kind, State, limitation type, quarter and more; open the exhibit; download what you find.

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Filters:Level: Legal authority From Mar. 23, 2021 Clear all

138 instruments · showing 101–125

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Exhibit	Instrument	Issuer	Jurisdiction	Issued	Limitations	Grade
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. 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. 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. 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
Ex. LAW-028	Sundancer Pools, Inc. v. United States, No. 25-1291T (Fed. Cl. June 23, 2026)Sundancer Pools, Inc. v. United States, No. 25-1291T (Fed. Cl. June 23, 2026)	United States Court of Federal Claims	Legal authority	June 23, 2026	Legal authority	Primary source read
Ex. LAW-031	Tapestry Senior Housing Management, LLC v. United States, No. 25-cv-3419, ECF No. 29 (D. Minn. June 25, 2026)Tapestry Senior Housing Management, LLC v. United States, No. 25-cv-3419, ECF No. 29 (D. Minn. June 25, 2026)	United States District Court, D. Minn.	Legal authority	June 25, 2026	Legal authority	Primary source read
Ex. LAW-030	Key Meetings, Inc. v. United States, No. 3:25-cv-06520-WHO, ECF No. 44 (N.D. Cal. June 26, 2026)Key Meetings, Inc. v. United States, No. 3:25-cv-06520-WHO, ECF No. 44 (N.D. Cal. June 26, 2026)	United States District Court, N.D. Cal.	Legal authority	June 26, 2026	Legal authority	Primary source read
Ex. LAW-081	Region IV Mental Health Services v. United States, No. 3:26-cv-12-RPC-JMV, Doc. 21 (N.D. Miss. July 1, 2026)Region IV Mental Health Services v. United States, No. 3:26-cv-12-RPC-JMV, Doc. 21 (N.D. Miss. July 1, 2026)	United States District Court, N.D. Miss.	Legal authority	July 1, 2026	Legal authority	Primary source read
Ex. LAW-082	South Delta Planning & Development District v. United States, No. 4:25-cv-197-JDM-RP, Doc. 30 (N.D. Miss. July 15, 2026)South Delta Planning & Development District v. United States, No. 4:25-cv-197-JDM-RP, Doc. 30 (N.D. Miss. July 15, 2026)	United States District Court, N.D. Miss.	Legal authority	July 15, 2026	Legal authority	Primary source read
Ex. LAW-150	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-2026IRS.gov 'Understanding Letter 105-C, Disallowance of the Employee Retention Credit'…	Internal Revenue Service	Legal authority	July 21, 2026	Legal authority	Primary source read
Ex. LAW-025	I Health and Life Insurance Services v. United States, No. 25-1315T (Fed. Cl. July 23, 2026)I Health and Life Insurance Services v. United States, No. 25-1315T (Fed. Cl. July 23, 2026)	United States Court of Federal Claims	Legal authority	July 23, 2026	Legal authority	Primary source read
Ex. LAW-085	Defendant's Opposed Motion to Stay Case, County of Barry v. United States, No. 1:25-cv-01099-RJJ-RSK, ECF No. 21 (W.D. Mich. Sept. 4, 2026)Defendant's Opposed Motion to Stay Case, County of Barry v. United States, No. 1:25-cv-01099-RJJ-RSK, ECF No. 21 (W.D. Mich. Sept. 4, 2026)	United States Department of Justice, Tax Division	Legal authority	Sept. 4, 2026	Legal authority	Primary source read
Ex. LAW-006	26 U.S.C. 3134 (OLRC prelim text, laws in effect Sept. 25, 2026)26 U.S.C. 3134 (OLRC prelim text, laws in effect Sept. 25, 2026)	Office of the Law Revision Counsel	Legal authority	Sept. 26, 2026	Legal authority	Primary source read
Ex. LAW-007	CARES Act sec. 2301 as amended, note to 26 U.S.C. 3111 (OLRC)CARES Act sec. 2301 as amended, note to 26 U.S.C. 3111 (OLRC)	Office of the Law Revision Counsel	Legal authority	Sept. 26, 2026	Legal authority	Primary source read
Ex. LAW-035	26 C.F.R. 1.6662-3 (eCFR current)26 C.F.R. 1.6662-3 (eCFR current)	Treasury; eCFR	Legal authority	Sept. 26, 2026	Legal authority	Primary source read
Ex. LAW-036	26 C.F.R. 1.6662-4 (eCFR current)26 C.F.R. 1.6662-4 (eCFR current)	Treasury; eCFR	Legal authority	Sept. 26, 2026	Legal authority	Primary source read
Ex. LAW-037	26 C.F.R. 601.601 (eCFR current)26 C.F.R. 601.601 (eCFR current)	Treasury; eCFR	Legal authority	Sept. 26, 2026	Legal authority	Primary source read
Ex. LAW-038	26 U.S.C. 7454 (OLRC current)26 U.S.C. 7454 (OLRC current)	Office of the Law Revision Counsel	Legal authority	Sept. 26, 2026	Legal authority	Primary source read
Ex. LAW-039	26 U.S.C. 6664 (OLRC current)26 U.S.C. 6664 (OLRC current)	Office of the Law Revision Counsel	Legal authority	Sept. 26, 2026	Legal authority	Primary source read
Ex. LAW-040	26 U.S.C. 6676 (OLRC current, as amended by Pub. L. 119-21 sec. 70605(f))26 U.S.C. 6676 (OLRC current, as amended by Pub. L. 119-21 sec. 70605(f))	Office of the Law Revision Counsel	Legal authority	Sept. 26, 2026	Legal authority	Primary source read
Ex. LAW-041	26 U.S.C. 6702 (OLRC current)26 U.S.C. 6702 (OLRC current)	Office of the Law Revision Counsel	Legal authority	Sept. 26, 2026	Legal authority	Primary source read

United States Court of Appeals for the Ninth Circuit, ERC Today, LLC v. McInelly, No. 25-2642 (9th Cir. Mar. 17, 2026) (memorandum) (Ex. LAW-027)
United States Court of Federal Claims, Juggler Dave and Friends, LLC v. United States, No. 25-338 (Fed. Cl. Mar. 25, 2026) (Ex. LAW-029)
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, 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)
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 Dismiss (Ex. GOV-002)
United States Court of Federal Claims, Northeast Health Services, LLC v. United States, No. 24-2096T (Fed. Cl. May 28, 2026) (for publication) (Ex. LAW-080)
United States District Court, N.D. Ohio, First Source Employee Management, Inc. v. United States, No. 1:24-cv-02209-CEF, Doc. 19 (N.D. Ohio June 11, 2026) (Ex. LAW-074)
United States District Court, S.D. Miss, Plastic Film, LLC v. United States, No. 5:25-cv-30-DCB-LGI, Doc. 45 (S.D. Miss. June 22, 2026) (Ex. LAW-084)
United States Court of Federal Claims, Sundancer Pools, Inc. v. United States, No. 25-1291T (Fed. Cl. June 23, 2026) (Ex. LAW-028)
United States District Court, D. Minn, Tapestry Senior Housing Management, LLC v. United States, No. 25-cv-3419, ECF No. 29 (D. Minn. June 25, 2026) (Ex. LAW-031)
United States District Court, N.D. Cal, Key Meetings, Inc. v. United States, No. 3:25-cv-06520-WHO, ECF No. 44 (N.D. Cal. June 26, 2026) (Ex. LAW-030)
United States District Court, N.D. Miss, Region IV Mental Health Services v. United States, No. 3:26-cv-12-RPC-JMV, Doc. 21 (N.D. Miss. July 1, 2026) (Ex. LAW-081)
United States District Court, N.D. Miss, South Delta Planning & Development District v. United States, No. 4:25-cv-197-JDM-RP, Doc. 30 (N.D. Miss. July 15, 2026) (Ex. LAW-082)
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)
United States Court of Federal Claims, I Health and Life Insurance Services v. United States, No. 25-1315T (Fed. Cl. July 23, 2026) (Ex. LAW-025)
United States Department of Justice, Tax Division, Defendant's Opposed Motion to Stay Case, County of Barry v. United States, No. 1:25-cv-01099-RJJ-RSK, ECF No. 21 (W.D. Mich. Sept. 4, 2026) (Ex. LAW-085)
Office of the Law Revision Counsel, 26 U.S.C. 3134 (OLRC prelim text, laws in effect Sept. 25, 2026) (Sept. 26, 2026) (Ex. LAW-006)
Office of the Law Revision Counsel, CARES Act sec. 2301 as amended, note to 26 U.S.C. 3111 (OLRC) (Sept. 26, 2026) (Ex. LAW-007)
Treasury; eCFR, 26 C.F.R. 1.6662-3 (eCFR current) (Sept. 26, 2026) (Ex. LAW-035)
Treasury; eCFR, 26 C.F.R. 1.6662-4 (eCFR current) (Sept. 26, 2026) (Ex. LAW-036)
Treasury; eCFR, 26 C.F.R. 601.601 (eCFR current) (Sept. 26, 2026) (Ex. LAW-037)
Office of the Law Revision Counsel, 26 U.S.C. 7454 (OLRC current) (Sept. 26, 2026) (Ex. LAW-038)
Office of the Law Revision Counsel, 26 U.S.C. 6664 (OLRC current) (Sept. 26, 2026) (Ex. LAW-039)
Office of the Law Revision Counsel, 26 U.S.C. 6676 (OLRC current, as amended by Pub. L. 119-21 sec. 70605(f)) (Sept. 26, 2026) (Ex. LAW-040)
Office of the Law Revision Counsel, 26 U.S.C. 6702 (OLRC current) (Sept. 26, 2026) (Ex. LAW-041)

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