| Ex. LAW-312 | 48 U.S.C. 731a-731d (2023 ed.)Puerto Rico Federal Relations Act provisions; constitution authorization | Congress of the United States | United States or State (legal authority; see citation)Legal authority | Jan. 1, 2024 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Legal authorityOther | Primary source read | |
| Ex. LAW-314 | 8 U.S.C. 1182 (2023 ed.)Inadmissible aliens; (f) suspension of entry by President | Congress of the United States | United States or State (legal authority; see citation)Legal authority | Jan. 1, 2024 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Legal authorityOther | Primary source read | |
| Ex. LAW-315 | 19 U.S.C. 131819 U.S.C. 1318 | Congress of the United States | United States or State (legal authority; see citation)Legal authority | Jan. 1, 2024 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Legal authorityOther | Primary source read | |
| Ex. LAW-316 | 42 U.S.C. 5191 (2023 ed.)Stafford Act: procedure for emergency declaration | Congress of the United States | United States or State (legal authority; see citation)Legal authority | Jan. 1, 2024 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Legal authorityOther | Primary source read | |
| Ex. LAW-354 | 26 U.S.C. 3134 (2023 ed.)Employee retention credit for employers subject to closure due to COVID-19 (govinfo text; (f) governmental employers) | Congress of the United States | United States or State (legal authority; see citation)Legal authority | Jan. 1, 2024 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Legal authorityOther | Primary source read | |
| Ex. LAW-355 | 48 U.S.C. 731b (2023 ed.)Organization of a government pursuant to a constitution (Puerto Rico; 'in the nature of a compact') | Congress of the United States | United States or State (legal authority; see citation)Legal authority | Jan. 1, 2024 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Legal authorityOther | Primary source read | |
| Ex. LAW-356 | 48 U.S.C. 1422 (2023 ed.)Organic Act of Guam: Governor; executive power | Congress of the United States | United States or State (legal authority; see citation)Legal authority | Jan. 1, 2024 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Legal authorityOther | Primary source read | |
| Ex. LAW-357 | 48 U.S.C. 159148 U.S.C. 1591 | Congress of the United States | United States or State (legal authority; see citation)Legal authority | Jan. 1, 2024 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Legal authorityOther | Primary source read | |
| Ex. LAW-363 | 46 U.S.C. 70002 (2023 ed.)Ports and Waterways Safety Act: special powers to order vessels | Congress of the United States | United States or State (legal authority; see citation)Legal authority | Jan. 1, 2024 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Legal authorityOther | Primary source read | |
| Ex. LAW-364 | 46 U.S.C. 70011 (2023 ed.)Ports and Waterways Safety Act: safety zones and other measures | Congress of the United States | United States or State (legal authority; see citation)Legal authority | Jan. 1, 2024 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Legal authorityOther | Primary source read | |
| Ex. GOV-007 | Complaint, Stenson Tamaddon, LLC v. IRS, No. 2:24-cv-01123-SPL, Doc. 1 (D. Ariz. May 14, 2024)Complaint, Stenson Tamaddon, LLC v. IRS, No. 2:24-cv-01123-SPL, Doc. 1 (D. Ariz. May 14, 2024) | | United StatesLegal authority | May 14, 2024 | | Court filing | 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-008 | Loper Bright Enterprises v. Raimondo, 603 U.S. 369 (2024) (slip opinion)Loper Bright Enterprises v. Raimondo, 603 U.S. 369 (2024) (slip opinion) | Supreme Court of the United States | Legal authority | June 28, 2024 | | Legal authority | Primary source read | |
| Ex. GOV-008 | Reporter's Transcript of Preliminary Injunction Hearing, Stenson Tamaddon, LLC v. IRS, No. 2:24-cv-01123-SPL (D. Ariz. July 16, 2024)Reporter's Transcript of Preliminary Injunction Hearing, Stenson Tamaddon, LLC v. IRS, No. 2:24-cv-01123-SPL (D. Ariz. July 16, 2024) | | United StatesLegal authority | July 16, 2024 | | Court filing | 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-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-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-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. 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 | |