| Ex. LAW-124 | 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)National Taxpayer Advocate blog, August 21, 2024: 'Did You Receive a Notice of Claim Disallowance for Your Employee Retention Credit Refund… | Internal Revenue Service | Legal authority | Aug. 21, 2024 | | Legal authority | Primary source read | |
| Ex. DUT-NC-017 | Kinsley v. Ace Speedway Racing, Ltd., No. 280PA22 (N.C. Aug. 23, 2024), affirming 284 N.C. App. 665 (2022)Opinion: the June 8, 2020 NCDHHS abatement order closing Ace Speedway as an 'imminent hazard' for hosting gatherings above the EO 141 limit… | Supreme Court of North Carolina | North CarolinaCourt | Aug. 23, 2024 | | Standing dutyBusiness closureGathering capOther | Primary source read | |
| Ex. SEC-22-004 | CRRSA Concessions Rent Relief Grants as of 9/20/2024 (table by airport of CRRSA concessions funds granted, including joint-venture funds)CRRSA Concessions Rent Relief Grants | Federal Aviation Administration, Office of Airports | United States (Federal Aviation Administration)Federal | Sept. 20, 2024 | 2021 Q12021 Q22021 Q3 | Other | Primary source read | |
| Ex. SEC-22-005 | ARPA Concessions Rent Relief Grants as of 9/20/2024 (table by airport of small and large concession funds granted)ARPA Concessions Rent Relief Grants | Federal Aviation Administration, Office of Airports | United States (Federal Aviation Administration)Federal | Sept. 20, 2024 | 2021 Q22021 Q3 | Other | Primary source read | |
| Ex. LAW-116 | IR-2024-263 (October 10, 2024), IRS news release IR-2024-263IR-2024-263 (October 10, 2024), IRS news release IR-2024-263 | Internal Revenue Service | Legal authority | Oct. 10, 2024 | | Legal authority | Primary source read | |
| Ex. LAW-024 | Federal Rules of Evidence (uscourts.gov pamphlet), Rules 201 and 801(d)(2)Federal Rules of Evidence (uscourts.gov pamphlet), Rules 201 and 801(d)(2) | Judicial Conference of the United States | Legal authority | Dec. 1, 2024 | | Legal authority | Primary source read | |
| Ex. LAW-149 | 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)IRS Publication 5887 (Rev. 12-2024), 'Employee Retention Credit Eligibility Checklist,' and the interactive checklist page, Publication 5887… | Internal Revenue Service | Legal authority | Dec. 1, 2024 | | Legal authority | Primary source read | |
| Ex. DUT-LA-001 | La. R.S. 40:4 (Sanitary Code)Sanitary Code: the state health officer shall prepare, promulgate and enforce the Sanitary Code, which shall provide for and require control… | Louisiana Legislature (codified in the Louisiana Revised Statutes) | LouisianaState | Jan. 1, 2025 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Standing dutyEmergency declarationBusiness closureQuarantine and isolationStanding duty | Primary source read | |
| Ex. GOV-009 | United States' Opposition to Motion for Summary Judgment and Cross Motion for Summary Judgment, Doc. 44 (D. Ariz. Jan. 6, 2025)United States' Opposition to Motion for Summary Judgment and Cross Motion for Summary Judgment, Doc. 44 (D. Ariz. Jan. 6, 2025) | | United StatesLegal authority | Jan. 6, 2025 | | Court filing | Primary source read | |
| Ex. LAW-138 | 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)National Taxpayer Advocate blog, May 8, 2025 (updated December 3, 2025): 'The ERC Claim Period Has Closed', taxpayeradvocate.irs.gov NTA… | Internal Revenue Service | Legal authority | May 8, 2025 | | Legal authority | Primary source read | |
| Ex. LAW-078 | Lemus-Escobar v. Bondi, No. 18-73423 (9th Cir. June 16, 2025) (opinion), 140 F.4th 1079Lemus-Escobar v. Bondi, No. 18-73423 (9th Cir. June 16, 2025) (opinion), 140 F.4th 1079 | United States Court of Appeals for the Ninth Circuit | Legal authority | June 16, 2025 | | Legal authority | Primary source read | |
| Ex. GOV-001 | Stenson Tamaddon, LLC v. IRS, Doc. 49 (D. Ariz. June 20, 2025), Order on cross-motions for summary judgmentStenson Tamaddon, LLC v. IRS, Doc. 49 (D. Ariz. June 20, 2025), Order on cross-motions for summary judgment | | United StatesLegal authority | June 20, 2025 | | Court filing | Primary source read | |
| Ex. GOV-012 | Order on Cross-Motions for Summary Judgment, Doc. 49 (D. Ariz. June 20, 2025), docket originalOrder on Cross-Motions for Summary Judgment, Doc. 49 (D. Ariz. June 20, 2025), docket original | | United StatesLegal authority | June 20, 2025 | | Court filing | Primary source read | |
| Ex. DUT-KY-011 | KRS 338.991Penalties (KRS chapter 338) | Kentucky General Assembly (KRS ch. 338) | KentuckyState | June 27, 2025 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Standing dutyWorkplace rulesStanding duty | Primary source read | |
| Ex. DUT-RI-002 | R.I. Gen. Laws § 23-1-17Additional general powers | Rhode Island General Assembly (codified statute administered by the Director of Health) | Rhode IslandState | June 30, 2025 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Standing dutyStanding dutyOperating condition | Primary source read | |
| Ex. DUT-KS-001 | Substitute for Senate Bill No. 29 (2025), enrolled bill amending K.S.A. 65-101, 65-119 and 65-129b (the struck text is the statute as it stood throughout 2020-2021)AN ACT concerning public health; removing the authorization for a county or joint board of health or local health officer to prohibit public… | Kansas Legislature (enrolled Substitute for Senate Bill No. 29, 2025 Session; L. 2025, ch. 115) | KansasState | July 1, 2025 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Standing dutyGathering capQuarantine and isolationStanding duty | Confirmed from a secondary source | |
| Ex. DUT-KS-002 | K.S.A. 65-119, Duties of local boards of health and local health officers; contagious diseases (current text, as amended L. 2025, ch. 115, § 2)65-119. Duties of local boards of health and health officers; contagious diseases; confidentiality of information; disclosure, when | Kansas Legislature (K.S.A., Revisor of Statutes) | KansasState | July 1, 2025 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Standing dutyGathering capQuarantine and isolationStanding duty | Primary source read | |
| Ex. DUT-OK-020 | Enrolled Senate Bill No. 672 (2025)An Act relating to emergency management; amending 63 O.S. 2021, Sections 683.8 and 683.9...; prohibiting Governor from closing businesses… | Oklahoma Legislature (Senate Bill 672, 1st Sess., 60th Leg.; enrolled) | OklahomaState | Apr. 21, 2025 | | Standing dutyEmergency declarationBusiness closureOther | Primary source read | |
| Ex. DUT-RI-011 | R.I. Gen. Laws § 30-15-15Immunity from liability -- Compensation for death or injury of disaster response workers | Rhode Island General Assembly | Rhode IslandState | July 2, 2025 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Standing dutyHealth care ordersStanding dutyOperating condition | Primary source read | |
| Ex. LAW-005 | Pub. L. 119-21, 139 Stat. 72 (July 4, 2025) (sec. 70605 at 286-289)Pub. L. 119-21, 139 Stat. 72 (July 4, 2025) (sec. 70605 at 286-289) | United States Congress | Legal authority | July 4, 2025 | | Legal authority | Primary source read | |
| Ex. GOV-003 | 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, 2026IRS, Frequently asked questions about the Employee Retention Credit, 'Qualifying government orders' Q5/A5 ('What does "more than nominal"… | | United StatesLegal authority | July 25, 2025 | | Court filing | Primary source read | |
| Ex. DUT-OR-018 | Central Pastime, LLC v. Oregon Liquor and Cannabis Commission, 342 Or App 391 (Aug. 6, 2025) (A180094; OLCCV024): judicial review affirming a 72-day liquor-license suspension for failing to require employees and customers to wear face coverings on Dec. 2, 2020 (OHA July 24, 2020 guidance) and Mar. 27, 2021 (EO 20-66)In the Matter of the Full-On Premises Sales License Held By Central Pastime, LLC, dba Central Pastime, Petitioner, v. Oregon Liquor and… | Oregon Court of Appeals (Shorr, P.J., with Pagan, J., and O'Connor, J.) | OregonCourt | Aug. 6, 2025 | 2020 Q42021 Q1 | Standing dutyFace-covering requirementWorkplace rulesOther | Primary source read | |
| Ex. LAW-076 | In re JSmith Civil, LLC, No. 24-00004-5-JNC, Doc. 47 (Bankr. E.D.N.C. Aug. 7, 2025), 674 B.R. 207In re JSmith Civil, LLC, No. 24-00004-5-JNC, Doc. 47 (Bankr. E.D.N.C. Aug. 7, 2025), 674 B.R. 207 | United States Bankruptcy Court, E.D.N.C. | Legal authority | Aug. 7, 2025 | | Legal authority | Primary source read | |
| Ex. DUT-NC-019 | North Carolina Bar and Tavern Ass'n v. Stein, No. 126PA24 (N.C. Aug. 22, 2025), on review of 293 N.C. App. 402 (2024)Opinion: the Emergency Management Act 'grants the Governor the ability to impose significant restrictions or prohibitions on otherwise… | Supreme Court of North Carolina | North CarolinaCourt | Aug. 22, 2025 | | Standing dutyBusiness closureAlcohol and barsOther | Primary source read | |
| Ex. GOV-010 | Opening Brief for Plaintiff-Appellant, Stenson Tamaddon, LLC v. IRS, No. 25-4217 (9th Cir. Sept. 17, 2025), DktEntry 11.1Opening Brief for Plaintiff-Appellant, Stenson Tamaddon, LLC v. IRS, No. 25-4217 (9th Cir. Sept. 17, 2025), DktEntry 11.1 | | United StatesLegal authority | Sept. 17, 2025 | | Court filing | Primary source read | |