| Ex. DUT-AR-010 | Ark. Code Ann. 11-2-104, PenaltiesArk. Code Ann. 11-2-104. Penalties (misdemeanor for an employer or owner violating the subchapter or any lawful order of the Director of the… | General Assembly of Arkansas (Acts 1937, No. 161, sec. 21) | ArkansasState | Mar. 28, 2024 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Standing dutyWorkplace rulesStanding duty | Primary source read | |
| Ex. AGY-FED-HEALTH-OTHER-029 | Methadone Take-Home Flexibilities Extension Guidance (Nov. 18, 2021)Methadone Take-Home Flexibilities Extension Guidance | SAMHSA | United States (federal); Substance Abuse and Mental Health Services AdministrationFederal | Nov. 18, 2021 | | Context (guidance or announcement)Health care ordersOther | Primary source read | |
| Ex. AGY-FED-HEALTH-OTHER-030 | Final Rule, Medications for the Treatment of Opioid Use Disorder, 89 Fed. Reg. 7528 (Feb. 2, 2024)Medications for the Treatment of Opioid Use Disorder | SAMHSA, HHS | United States (federal); Substance Abuse and Mental Health Services AdministrationFederal | Feb. 2, 2024 | | Health care orders | Primary source read | |
| Ex. DUT-MN-018 | Snell v. Walz, No. A21-0626 (Minn. May 10, 2024), 6 N.W.3d 458Snell v. Walz (Snell II): the Emergency Management Act authorizes the declaration of a peacetime emergency in response to a pandemic; no… | Supreme Court of Minnesota (Moore, III, J.; Anderson, J., concurring; Procaccini, J., took no part) | MinnesotaCourt | May 10, 2024 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Standing dutyEmergency declarationOther | 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. DUT-VT-014 | 21 V.S.A. sec. 223 (Duties)Duties of employers and employees (Vermont general duty clause) | Vermont General Assembly (Title 21, chapter 3, subchapter 5, Occupational Safety and Health: the VOSHA Code) | VermontState | July 1, 2024 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Standing dutyWorkplace rulesStanding duty | Primary source read | |
| Ex. DUT-VT-016 | 21 V.S.A. sec. 224 (Rules and standards)Rules and standards (adoption of VOSHA Code standards) | Vermont General Assembly (Title 21, chapter 3, subchapter 5) | VermontState | July 1, 2024 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Standing dutyWorkplace rulesStanding duty | 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. DUT-DE-012 | Opinion, In re COVID-Related Restrictions on Religious Services, No. 354, 2023 (Del. Aug. 1, 2024) (affirming the Court of Chancery, C.A. No. 2021-1036, and the Superior Court, C.A. No. N23C-01-123)In re COVID-Related Restrictions on Religious Services (Del. Aug. 1, 2024) | Supreme Court of Delaware (Seitz, C.J.; Valihura, Traynor, LeGrow and Griffiths, JJ., en banc) | DelawareCourt | Aug. 1, 2024 | | Standing dutyBusiness closureGathering capStanding duty | 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. 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 | |