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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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280 instruments · showing 226–250

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Exhibit	Instrument	Issuer	Jurisdiction	Issued	Limitations	Grade
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. 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. 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. 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. 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. 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. 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. 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. 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. 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

Judicial Conference of the United States, Federal Rules of Evidence (uscourts.gov pamphlet), Rules 201 and 801(d)(2) (Dec. 1, 2024) (Ex. LAW-024)
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, 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)
United States Court of Appeals for the Ninth Circuit, Lemus-Escobar v. Bondi, No. 18-73423 (9th Cir. June 16, 2025) (opinion), 140 F.4th 1079 (Ex. LAW-078)
United States Congress, Pub. L. 119-21, 139 Stat. 72 (July 4, 2025) (sec. 70605 at 286-289) (Ex. LAW-005)
United States Bankruptcy Court, E.D.N.C, In re JSmith Civil, LLC, No. 24-00004-5-JNC, Doc. 47 (Bankr. E.D.N.C. Aug. 7, 2025), 674 B.R. 207 (Ex. LAW-076)
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)
United States District Court, E.D. Tenn, JPM Restaurant, LLC v. United States, No. 1:24-cv-357, Doc. 49 (E.D. Tenn. Oct. 29, 2025) (order denying reconsideration of stay) (Ex. LAW-086)
United States Court of Appeals for the Ninth Circuit, 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) (Ex. LAW-079)
United States District Court, S.D. Miss, Plastic Film, LLC v. United States, No. 5:25-cv-30-DCB-LGI, Doc. 18 (S.D. Miss. Jan. 20, 2026) (Ex. LAW-083)
United States Court of Federal Claims, Gravenstein 116, LLC v. United States, No. 25-997 (Fed. Cl. Jan. 30, 2026), 180 Fed. Cl. 292 (Ex. LAW-075)
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, 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)
Internal Revenue Service, Taxpayer Advocate Service FY2026 Objectives Report, Objective 6 (published February 11, 2026; updated May 29, 2026), taxpayeradvocate.irs.gov, Objective 6 status page (Feb. 11, 2026) (Ex. LAW-139)
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)
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)

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