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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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70 instruments · showing 51–70

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Exhibit	Instrument	Issuer	Jurisdiction	Issued	Limitations	Grade
Ex. LAW-129	IR-2021-48 (March 1, 2021), IRS news release IR-2021-48IR-2021-48 (March 1, 2021), IRS news release IR-2021-48	Internal Revenue Service	Legal authority	Mar. 1, 2021	Legal authority	Primary source read
Ex. LAW-130	IR-2021-165 (August 4, 2021) and IR-2021-242 (December 6, 2021), IRS news releases IR-2021-165; IR-2021-242IR-2021-165 (August 4, 2021) and IR-2021-242 (December 6, 2021), IRS news releases IR-2021-165; IR-2021-242	Internal Revenue Service	Legal authority	Aug. 4, 2021	Legal authority	Primary source read
Ex. LAW-131	IR-2021-165 (August 4, 2021) and IR-2021-242 (December 6, 2021), IRS news releases IR-2021-165; IR-2021-242IR-2021-165 (August 4, 2021) and IR-2021-242 (December 6, 2021), IRS news releases IR-2021-165; IR-2021-242	Internal Revenue Service	Legal authority	Dec. 6, 2021	Legal authority	Primary source read
Ex. LAW-132	IR-2020-62 (March 31, 2020), IRS news release IR-2020-62IR-2020-62 (March 31, 2020), IRS news release IR-2020-62	Internal Revenue Service	Legal authority	Mar. 31, 2020	Legal authority	Primary source read
Ex. LAW-133	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-134	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-135	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	Sept. 26, 2026	Legal authority	Primary source read
Ex. LAW-136	IRS FAQs (as revised June 19, 2020; Wayback capture January 15, 2021), IRS.gov suspension FAQ page as captured 20210115231138IRS FAQs (as revised June 19, 2020; Wayback capture January 15, 2021), IRS.gov suspension FAQ page as captured 20210115231138	Internal Revenue Service	Legal authority	Jan. 15, 2021	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-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-141	Instructions for Form 941-X (Rev. April 2022), Instructions for Form 941-X (Rev. 4-2022), p. 1 (Contents/What's New column) and the line 31b discussionInstructions for Form 941-X (Rev. April 2022), Instructions for Form 941-X (Rev. 4-2022), p. 1 (Contents/What's New column) and the line 31b…	Internal Revenue Service	Legal authority	Apr. 1, 2022	Legal authority	Primary source read
Ex. LAW-142	IRS.gov 'Employee Retention Credit - 2020 vs 2021 Comparison Chart', irs.gov comparison chart (capture September 26, 2026; chart text dated to the November 2021 IIJA amendments)IRS.gov 'Employee Retention Credit - 2020 vs 2021 Comparison Chart', irs.gov comparison chart (capture September 26, 2026; chart text dated…	Internal Revenue Service	Legal authority	Nov. 30, 2021	Legal authority	Primary source read
Ex. LAW-143	AM 2023-007 (Office of Chief Counsel generic legal advice memorandum, October 18, 2023; released November 3, 2023), POSTN-117042-23, p. 1 n.1AM 2023-007 (Office of Chief Counsel generic legal advice memorandum, October 18, 2023; released November 3, 2023), POSTN-117042-23, p. 1…	Internal Revenue Service	Legal authority	Oct. 18, 2023	Legal authority	Primary source read
Ex. LAW-144	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	Sept. 26, 2026	Legal authority	Primary source read
Ex. LAW-145	IRS FAQs (April 29, 2020 version), reliance disclaimer carried on every FAQ page, Not published in the I.R.B.; IRS.gov FAQ pages 'Page Last Reviewed or Updated: 29-Apr-2020' (Wayback captures; LAW-146 capture 20200518213826; LAW-107 index capture 20200506041613)IRS FAQs (April 29, 2020 version), reliance disclaimer carried on every FAQ page, Not published in the I.R.B.; IRS.gov FAQ pages 'Page Last…	Internal Revenue Service	Legal authority	Apr. 29, 2020	Legal authority	Primary source read
Ex. LAW-146	IRS FAQs (April 29, 2020 version), reliance disclaimer carried on every FAQ page, Not published in the I.R.B.; IRS.gov FAQ pages 'Page Last Reviewed or Updated: 29-Apr-2020' (Wayback captures; LAW-146 capture 20200518213826; LAW-107 index capture 20200506041613)IRS FAQs (April 29, 2020 version), reliance disclaimer carried on every FAQ page, Not published in the I.R.B.; IRS.gov FAQ pages 'Page Last…	Internal Revenue Service	Legal authority	Apr. 29, 2020	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. 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-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. 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

Internal Revenue Service, IR-2021-48 (March 1, 2021), IRS news release IR-2021-48 (Mar. 1, 2021) (Ex. LAW-129)
Internal Revenue Service, IR-2021-165 (August 4, 2021) and IR-2021-242 (December 6, 2021), IRS news releases IR-2021-165; IR-2021-242 (Aug. 4, 2021) (Ex. LAW-130)
Internal Revenue Service, IR-2021-165 (August 4, 2021) and IR-2021-242 (December 6, 2021), IRS news releases IR-2021-165; IR-2021-242 (Dec. 6, 2021) (Ex. LAW-131)
Internal Revenue Service, IR-2020-62 (March 31, 2020), IRS news release IR-2020-62 (Mar. 31, 2020) (Ex. LAW-132)
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-133)
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-134)
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) (Sept. 26, 2026) (Ex. LAW-135)
Internal Revenue Service, IRS FAQs (as revised June 19, 2020; Wayback capture January 15, 2021), IRS.gov suspension FAQ page as captured 20210115231138 (Jan. 15, 2021) (Ex. LAW-136)
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, 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) (Ex. LAW-138)
Internal Revenue Service, Instructions for Form 941-X (Rev. April 2022), Instructions for Form 941-X (Rev. 4-2022), p. 1 (Contents/What's New column) and the line 31b discussion (Apr. 1, 2022) (Ex. LAW-141)
Internal Revenue Service, IRS.gov 'Employee Retention Credit - 2020 vs 2021 Comparison Chart', irs.gov comparison chart (capture September 26, 2026; chart text dated to the November 2021 IIJA amendments) (Nov. 30, 2021) (Ex. LAW-142)
Internal Revenue Service, AM 2023-007 (Office of Chief Counsel generic legal advice memorandum, October 18, 2023; released November 3, 2023), POSTN-117042-23, p. 1 n.1 (Oct. 18, 2023) (Ex. LAW-143)
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) (Sept. 26, 2026) (Ex. LAW-144)
Internal Revenue Service, IRS FAQs (April 29, 2020 version), reliance disclaimer carried on every FAQ page, Not published in the I.R.B.; IRS.gov FAQ pages 'Page Last Reviewed or Updated: 29-Apr-2020' (Wayback captures; LAW-146 capture 20200518213826; LAW-107 index capture 20200506041613) (Apr. 29, 2020) (Ex. LAW-145)
Internal Revenue Service, IRS FAQs (April 29, 2020 version), reliance disclaimer carried on every FAQ page, Not published in the I.R.B.; IRS.gov FAQ pages 'Page Last Reviewed or Updated: 29-Apr-2020' (Wayback captures; LAW-146 capture 20200518213826; LAW-107 index capture 20200506041613) (Apr. 29, 2020) (Ex. LAW-146)
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) (Dec. 1, 2024) (Ex. LAW-149)
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)
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)
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-153)

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