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Name: The COVID Project Orders Library
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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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70 instruments · showing 26–50

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Exhibit	Instrument	Issuer	Jurisdiction	Issued	Limitations	Grade
Ex. LAW-026	Notice 2010-33, 2010-17 I.R.B. 609 (frivolous positions)Notice 2010-33, 2010-17 I.R.B. 609 (frivolous positions)	Internal Revenue Service	Legal authority	Apr. 26, 2010	Legal authority	Primary source read
Ex. LAW-033	Notice 2021-20 (IRS release PDF, Mar. 1, 2021), 2021-11 I.R.B. 922Notice 2021-20 (IRS release PDF, Mar. 1, 2021), 2021-11 I.R.B. 922	Internal Revenue Service	Legal authority	Mar. 1, 2021	Legal authority	Primary source read
Ex. LAW-101	Notice 2021-20, 2021-11 I.R.B. 922Notice 2021-20, 2021-11 I.R.B. 922	Internal Revenue Service	Legal authority	Mar. 15, 2021	Legal authority	Primary source read
Ex. LAW-102	Notice 2021-23, 2021-16 I.R.B. 1113Notice 2021-23, 2021-16 I.R.B. 1113	Internal Revenue Service	Legal authority	Apr. 19, 2021	Legal authority	Primary source read
Ex. LAW-103	Notice 2021-49, 2021-34 I.R.B. 316Notice 2021-49, 2021-34 I.R.B. 316	Internal Revenue Service	Legal authority	Aug. 23, 2021	Legal authority	Primary source read
Ex. LAW-104	Notice 2021-65, 2021-51 I.R.B. 880Notice 2021-65, 2021-51 I.R.B. 880	Internal Revenue Service	Legal authority	Dec. 20, 2021	Legal authority	Primary source read
Ex. LAW-106	AM 2023-005 (Office of Chief Counsel generic legal advice memorandum, June 30, 2023; released July 21, 2023), Not published in the I.R.B.; POSTN-113151-23, p. 1AM 2023-005 (Office of Chief Counsel generic legal advice memorandum, June 30, 2023; released July 21, 2023), Not published in the I.R.B.…	Internal Revenue Service	Legal authority	June 30, 2023	Legal authority	Primary source read
Ex. LAW-107	IRS FAQs index page (April 29, 2020 version), IRS.gov, Page Last Reviewed or Updated: 29-Apr-2020 (Wayback capture 20200506041613)IRS FAQs index page (April 29, 2020 version), IRS.gov, Page Last Reviewed or Updated: 29-Apr-2020 (Wayback capture 20200506041613)	Internal Revenue Service	Legal authority	Apr. 29, 2020	Legal authority	Primary source read
Ex. LAW-109	IR-2023-169 (September 14, 2023): the processing moratorium, IRS news release IR-2023-169IR-2023-169 (September 14, 2023): the processing moratorium, IRS news release IR-2023-169	Internal Revenue Service	Legal authority	Sept. 14, 2023	Legal authority	Primary source read
Ex. LAW-110	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…	Internal Revenue Service	Legal authority	Oct. 19, 2023	Legal authority	Primary source read
Ex. LAW-111	IR-2023-247 (December 21, 2023) and Announcement 2024-3: the first Voluntary Disclosure Program, IRS news release IR-2023-247; Announcement 2024-3, 2024-2 I.R.B. 364, sections 1-3IR-2023-247 (December 21, 2023) and Announcement 2024-3: the first Voluntary Disclosure Program, IRS news release IR-2023-247; Announcement…	Internal Revenue Service	Legal authority	Dec. 21, 2023	Legal authority	Primary source read
Ex. LAW-112	IR-2023-230 (December 6, 2023): 20,000 disallowance letters, IRS news release IR-2023-230IR-2023-230 (December 6, 2023): 20,000 disallowance letters, IRS news release IR-2023-230	Internal Revenue Service	Legal authority	Dec. 6, 2023	Legal authority	Primary source read
Ex. LAW-113	IR-2024-169 (June 20, 2024): results of the risk review, IRS news release IR-2024-169IR-2024-169 (June 20, 2024): results of the risk review, IRS news release IR-2024-169	Internal Revenue Service	Legal authority	June 20, 2024	Legal authority	Primary source read
Ex. LAW-114	IR-2024-203 (August 8, 2024): 28,000 disallowance letters; partial lifting of the moratorium, IRS news release IR-2024-203IR-2024-203 (August 8, 2024): 28,000 disallowance letters; partial lifting of the moratorium, IRS news release IR-2024-203	Internal Revenue Service	Legal authority	Aug. 8, 2024	Legal authority	Primary source read
Ex. LAW-115	IR-2024-212 (August 15, 2024) and Announcement 2024-30: the second Voluntary Disclosure Program and recapture letters, IRS news release IR-2024-212; Announcement 2024-30, sections 1-3IR-2024-212 (August 15, 2024) and Announcement 2024-30: the second Voluntary Disclosure Program and recapture letters, IRS news release…	Internal Revenue Service	Legal authority	Aug. 15, 2024	Legal authority	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-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-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-119	IRS.gov 'Employee Retention Credit' page: monthly inventory statement, irs.gov/coronavirus/employee-retention-credit, Page Last Reviewed or Updated: 08-Sep-2026; read live September 27, 2026 (unchanged from the September 26, 2026 capture)IRS.gov 'Employee Retention Credit' page: monthly inventory statement, irs.gov/coronavirus/employee-retention-credit, Page Last Reviewed or…	Internal Revenue Service	Legal authority	Sept. 26, 2026	Legal authority	Primary source read
Ex. LAW-120	IRS.gov 'Frequently asked questions about the Employee Retention Credit' (current page), irs.gov/coronavirus/frequently-asked-questions-about-the-employee-retention-credit, Page Last Reviewed or Updated: 27-Jul-2026IRS.gov 'Frequently asked questions about the Employee Retention Credit' (current page)…	Internal Revenue Service	Legal authority	Sept. 26, 2026	Legal authority	Primary source read
Ex. LAW-121	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	Sept. 26, 2026	Legal authority	Primary source read
Ex. LAW-122	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	Sept. 26, 2026	Legal authority	Primary source read
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. LAW-125	Instructions for Form 941-X (Rev. April 2026), Instructions for Form 941-X (Rev. 4-2026), p. 2Instructions for Form 941-X (Rev. April 2026), Instructions for Form 941-X (Rev. 4-2026), p. 2	Internal Revenue Service	Legal authority	Sept. 26, 2026	Legal authority	Primary source read
Ex. LAW-126	Instructions for Form 941-X (Rev. July 2021), Instructions for Form 941-X (Rev. 7-2021), pp. 16-17 (line 18a) and the line 31b discussionInstructions for Form 941-X (Rev. July 2021), Instructions for Form 941-X (Rev. 7-2021), pp. 16-17 (line 18a) and the line 31b discussion	Internal Revenue Service	Legal authority	July 1, 2021	Legal authority	Primary source read

Internal Revenue Service, Notice 2010-33, 2010-17 I.R.B. 609 (frivolous positions) (Apr. 26, 2010) (Ex. LAW-026)
Internal Revenue Service, Notice 2021-20 (IRS release PDF, Mar. 1, 2021), 2021-11 I.R.B. 922 (Ex. LAW-033)
Internal Revenue Service, Notice 2021-20, 2021-11 I.R.B. 922 (Mar. 15, 2021) (Ex. LAW-101)
Internal Revenue Service, Notice 2021-23, 2021-16 I.R.B. 1113 (Apr. 19, 2021) (Ex. LAW-102)
Internal Revenue Service, Notice 2021-49, 2021-34 I.R.B. 316 (Aug. 23, 2021) (Ex. LAW-103)
Internal Revenue Service, Notice 2021-65, 2021-51 I.R.B. 880 (Dec. 20, 2021) (Ex. LAW-104)
Internal Revenue Service, AM 2023-005 (Office of Chief Counsel generic legal advice memorandum, June 30, 2023; released July 21, 2023), Not published in the I.R.B.; POSTN-113151-23, p. 1 (Ex. LAW-106)
Internal Revenue Service, IRS FAQs index page (April 29, 2020 version), IRS.gov, Page Last Reviewed or Updated: 29-Apr-2020 (Wayback capture 20200506041613) (Apr. 29, 2020) (Ex. LAW-107)
Internal Revenue Service, IR-2023-169 (September 14, 2023): the processing moratorium, IRS news release IR-2023-169 (Sept. 14, 2023) (Ex. LAW-109)
Internal Revenue Service, 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) (Oct. 19, 2023) (Ex. LAW-110)
Internal Revenue Service, IR-2023-247 (December 21, 2023) and Announcement 2024-3: the first Voluntary Disclosure Program, IRS news release IR-2023-247; Announcement 2024-3, 2024-2 I.R.B. 364, sections 1-3 (Dec. 21, 2023) (Ex. LAW-111)
Internal Revenue Service, IR-2023-230 (December 6, 2023): 20,000 disallowance letters, IRS news release IR-2023-230 (Dec. 6, 2023) (Ex. LAW-112)
Internal Revenue Service, IR-2024-169 (June 20, 2024): results of the risk review, IRS news release IR-2024-169 (Ex. LAW-113)
Internal Revenue Service, IR-2024-203 (August 8, 2024): 28,000 disallowance letters; partial lifting of the moratorium, IRS news release IR-2024-203 (Aug. 8, 2024) (Ex. LAW-114)
Internal Revenue Service, IR-2024-212 (August 15, 2024) and Announcement 2024-30: the second Voluntary Disclosure Program and recapture letters, IRS news release IR-2024-212; Announcement 2024-30, sections 1-3 (Aug. 15, 2024) (Ex. LAW-115)
Internal Revenue Service, IR-2024-263 (October 10, 2024), IRS news release IR-2024-263 (Oct. 10, 2024) (Ex. LAW-116)
Internal Revenue Service, 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) (Oct. 22, 2025) (Ex. LAW-117)
Internal Revenue Service, 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) (Feb. 10, 2026) (Ex. LAW-118)
Internal Revenue Service, IRS.gov 'Employee Retention Credit' page: monthly inventory statement, irs.gov/coronavirus/employee-retention-credit, Page Last Reviewed or Updated: 08-Sep-2026; read live September 27, 2026 (unchanged from the September 26, 2026 capture) (Sept. 26, 2026) (Ex. LAW-119)
Internal Revenue Service, IRS.gov 'Frequently asked questions about the Employee Retention Credit' (current page), irs.gov/coronavirus/frequently-asked-questions-about-the-employee-retention-credit, Page Last Reviewed or Updated: 27-Jul-2026 (Sept. 26, 2026) (Ex. LAW-120)
Internal Revenue Service, 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) (Sept. 26, 2026) (Ex. LAW-121)
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 (Sept. 26, 2026) (Ex. LAW-122)
Internal Revenue Service, 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) (Aug. 21, 2024) (Ex. LAW-124)
Internal Revenue Service, Instructions for Form 941-X (Rev. April 2026), Instructions for Form 941-X (Rev. 4-2026), p. 2 (Sept. 26, 2026) (Ex. LAW-125)
Internal Revenue Service, Instructions for Form 941-X (Rev. July 2021), Instructions for Form 941-X (Rev. 7-2021), pp. 16-17 (line 18a) and the line 31b discussion (July 1, 2021) (Ex. LAW-126)

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