| Ex. DUT-ME-009 | 22 M.R.S. sec. 451 (appointment), sec. 453 (local board of health), sec. 454-A (powers and duties: inspection of premises where 'conditions posing a public health threat' exist; orders for 'the suppression and removal of nuisances and conditions suspected of posing or found to pose a public health threat'; enforcement of public health laws), sec. 461 (notice to clean or quit unfit premises; closure), sec. 462 (law enforcement assistance)Title 22, Chapter 153: Local Health Officers (Maine Revised Statutes, chapter compilation generated January 5, 2026) | Maine Legislature (22 M.R.S. chapter 153, Local Health Officers; every municipality's local health officer under the supervision of the Commissioner of Health and Human Services) | MaineState | Jan. 5, 2026 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Standing dutyBusiness closureStanding dutyOperating condition | 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. GOV-011 | Brief for the Appellees, Stenson Tamaddon, LLC v. IRS, No. 25-4217 (9th Cir. Jan. 30, 2026), DktEntry 25.1Brief for the Appellees, Stenson Tamaddon, LLC v. IRS, No. 25-4217 (9th Cir. Jan. 30, 2026), DktEntry 25.1 | | United StatesLegal authority | Jan. 30, 2026 | | Court filing | 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. DUT-HI-011 | Hawaii Administrative Rules § 11-156-5, Isolation (chapter 11-156, Communicable Diseases)Isolation | Department of Health (rule); text read in the Legal Information Institute (Cornell) compilation of the Hawaii Administrative Rules | HawaiiState | Mar. 13, 2008 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Standing dutyWorkplace rulesQuarantine and isolationStanding duty | Confirmed from a secondary source | |
| 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. DUT-KY-017 | KRS 39A.100Emergency powers of Governor and local chief executive officers | Kentucky General Assembly (KRS ch. 39A) | KentuckyState | Apr. 3, 2026 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Standing dutyEmergency declarationBusiness closureGathering capCurfew and hoursStanding duty | 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. GOV-002 | Tri-State Memorial Hospital v. United States, No. 2:25-cv-0181-TOR, ECF No. 38 (E.D. Wash. May 28, 2026), Order Denying Defendant's Motion to DismissTri-State Memorial Hospital v. United States, No. 2:25-cv-0181-TOR, ECF No. 38 (E.D. Wash. May 28, 2026), Order Denying Defendant's Motion… | | United StatesLegal authority | May 28, 2026 | | Court filing | 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. DUT-IA-012 | 641 IAC chapter 1, Reportable Diseases, Poisonings and Conditions, and Quarantine and Isolation (rule 641-1.6(135,139A), Isolation and quarantine; numbered 641-1.9 in 2020-2021)Iowa Administrative Code, Public Health [641], Chapter 1 - Reportable Diseases, Poisonings and Conditions, and Quarantine and Isolation… | Iowa Department of Public Health (now Department of Health and Human Services), Public Health [641] | IowaState | June 10, 2026 | 2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3 | Standing dutyWorkplace rulesQuarantine and isolationStanding duty | 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 | |
| Ex. LAW-082 | South Delta Planning & Development District v. United States, No. 4:25-cv-197-JDM-RP, Doc. 30 (N.D. Miss. July 15, 2026)South Delta Planning & Development District v. United States, No. 4:25-cv-197-JDM-RP, Doc. 30 (N.D. Miss. July 15, 2026) | United States District Court, N.D. Miss. | Legal authority | July 15, 2026 | | 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-025 | I Health and Life Insurance Services v. United States, No. 25-1315T (Fed. Cl. July 23, 2026)I Health and Life Insurance Services v. United States, No. 25-1315T (Fed. Cl. July 23, 2026) | United States Court of Federal Claims | Legal authority | July 23, 2026 | | Legal authority | Primary source read | |