Results for “partial suspension”

1. Ex. GOV-004 Court filing Oct. 18, 2023

   Office of Chief Counsel, IRS, Memorandum AM 2023-007 (Oct. 18, 2023; released Nov. 3, 2023), 'Issues Related to Whether an Employer Experienced a Full or Partial Suspension... Due to Communications from the Occupational Safety and Health Administration'

   United States

2. Ex. SEC-27-007 Order Mar. 16, 2020

   USG Coronavirus (COVID-19) Updates: 'USG Suspends Instruction to Assess Continuity Plans, Online Instruction' (Mar. 12, 2020), 'USG Moves to Online Instruction for Remainder of Semester' (Mar. 16, 2020, 4:47 p.m.), 'USG Institutions to Develop Creative Alternatives to Commencement Ceremony' (Mar. 18, 2020), refunds update (Mar. 19, 2020)

   Systemwide suspension of instruction, move to online instruction for the remainder of spring 2020, closure of residence halls, cancellation of commencement… · University System of Georgia (Chancellor Steve Wrigley; Board of Regents) · Georgia (University System of Georgia, Board of Regents; 26 institutions)

   … System of Georgia institutions are working as quickly as possible to issue partial refunds to students, especially those required to move out of on-campus housing and those who no longer have access to dining services.

   Business closureGathering capSchools and child careOther2020 Q2
3. Ex. AGY-TRIBAL-050 Order Apr. 17, 2020

   Executive Order No. 2020-04

   Executive Order No. 2020-04 (extending EO 2020-02 partial closure of Nation programs to June 4, 2020; continuing EO 2020-03 Stay at Home Order and curfew until… · Chairman Ned Norris, Jr., Tohono O'odham Nation · Tohono O'odham Nation (Pima, Pinal and Maricopa Counties, Arizona) - tribal government

   … WHEREAS, on March 18, 2020, by Executive Order No. 2020-02, the Chairman ordered the suspension of all non-essential programs and released all non-essential employees of regular duties... WHEREAS, on March 30, 2020, by Executive Order No. 2020-03, the …

   Stay-at-homeBusiness closureTravel and quarantineCurfew and hoursWorkplace rules2020 Q22020 Q32020 Q42021 Q12021 Q2
4. Ex. MET-NYC-047 Order Feb. 21, 2021

   MTA press release, 'MTA Welcoming Riders to Subway with Increased Overnight Service Beginning Early Tomorrow Morning' (Feb. 21, 2021), describing the nightly subway closure since May 6, 2020 and its reduction to 2 a.m.-4 a.m. from Feb. 22, 2021

   Nightly closure of the New York City subway, 1 a.m. to 5 a.m. from May 6, 2020, reduced to 2 a.m. to 4 a.m. from Feb. 22, 2021 · Metropolitan Transportation Authority (with the Governor's direction of Apr. 30, 2020) · New York City (subway system)

   … the subway has been closed [from 1 to 5 a.m. for disinfection].... 'The continued partial suspension will allow for the most aggressive disinfection regimen in MTA history...' (Patrick J. Foye, MTA Chairman and CEO).

   Travel and quarantineCurfew and hours2020 Q22020 Q32020 Q42021 Q12021 Q2
5. Ex. AGY-ST-CORRECTIONS-EMA-GUARD-069 Context (guidance or announcement) Dec. 1, 2020

   TDOC release, 'TDOC Visitation Suspended Until Further Notice' (Dec. 1, 2020)

   Visitation suspended again at the four facilities that had resumed visits in late September and early October 2020; recital that TDOC first suspended visitation… · Tennessee Department of Correction (Commissioner Tony Parker) · Tennessee Department of Correction; State level

   Gathering cap2020 Q42021 Q1
6. Ex. LAW-003 Legal authority Mar. 11, 2021

   American Rescue Plan Act of 2021, Pub. L. 117-2, 135 Stat. 4 (Mar. 11, 2021) (sec. 9651 at 176-182)

   United States Congress

7. Ex. LAW-085 Legal authority Sept. 4, 2026

   Defendant's Opposed Motion to Stay Case, County of Barry v. United States, No. 1:25-cv-01099-RJJ-RSK, ECF No. 21 (W.D. Mich. Sept. 4, 2026)

   United States Department of Justice, Tax Division

   A statement of the United States: 'The statute does not define order, partial suspension, or the causation requirement.'

1. The Fourteen Grounds

   Ground 12. "The required decline in gross receipts"

   • The statute offers two separate ways to qualify, joined by the word "or": a full or partial suspension of operations because of governmental orders, or a decline in gross receipts.
   • It told the District Court that an employer is eligible "first" through a decline in gross receipts, "Or, second," through a partial suspension.
   • Tri-State and the United States … the United States' own motion: "Under the Gross Receipts Test, an employer who did not experience even a partial suspension of operations but had a certain reduction in gross receipts during the pandemic would qualify for the same amount of ERC as if a government order had suspended the employer's operations."

   7 matching sentences on this page.

2. The Fourteen Grounds

   Ground 4. "Comparable operations through telework"

   • This page shows what the orders said, and what the United States and a federal court have said "partial suspension" means.
   • The United States' account And Tri-State Memorial Hospital v. United States, No. 2:25-cv-0181-TOR, ECF No. 38 (E.D. Wash. May 28, 2026) ("Tri-State"), holds what a partial suspension is, with no exception for portions that could be replaced by other means:
   • The United States' account Based on the parties agreed upon definitions, the plain text of the statute, and the ordinary dictionary definitions, a "partial suspension" is a temporary delay, interruption, or termination of a portion an employer's business.

   4 matching sentences on this page.

3. Analysis

   Partial Suspension: the Test and the Method

   • The Suspension Clause The statute does not define order, partial suspension, or the causation requirement.
   • "Fully or partially suspended": a temporary delay, interruption or… The United States offered its own definitions, which the court recited: a full suspension is "a temporary but entire cessation of business operations," and a partial suspension is "a temporary cessation of a portion of operations" (Tri-State at 9).
   • "Fully or partially suspended": a temporary delay, interruption or… a "partial suspension" is a temporary delay, interruption, or termination of a portion an employer's business.

   13 matching sentences on this page.

4. The Law

   The Cases

   • A federal court in Washington held that a "partial suspension" is any temporary delay, interruption or termination of part of a business, that "due to" means ordinary but-for causation, and that the Service's ten percent figure is a method of qualifying rather than a requirement.
   • Tri-State Memorial Hospital v. United States (E.D. Wash. May 28, 2026) A partial suspension is a delay, interruption or termination of a portion.
   • Tri-State Memorial Hospital v. United States (E.D. Wash. May 28, 2026) "[A] 'partial suspension' is a temporary delay, interruption, or termination of a portion an employer's business.

   11 matching sentences on this page.

5. The IRS

   In the Government's Own Words

   • The ten percent figure is a safe harbor, not a requirement Rather than setting a threshold or a requirement, what the IRS has explained is that in its interpretation, partial suspension means something between a full suspension and no suspension. ...
   • Facts and circumstances, case by case, on any competent evidence The United States told the District Court that an employer "may be considered to have a partial suspension of operations if, under the facts and circumstances, more than a nominal portion of its business operations are suspended by governmental order," and the District Court held that the Notice "still contemplates …
   • "Partially suspended" as the United States defined it and Tri-State… The court held: "a 'partial suspension' is a temporary delay, interruption, or termination of a portion an employer's business.

   8 matching sentences on this page.

6. The Law

   The Statute

   • The clause controls The statute does not define order, partial suspension, or the causation requirement.
   • Element five: "the operation of the trade or business ... fully or… The holding: "a 'partial suspension' is a temporary delay, interruption, or termination of a portion an employer's business.
   • What is not in the statute The statute contains no nominal-effect requirement: a partial suspension is "a temporary delay, interruption, or termination of a portion an employer's business," and the Notice's own first paragraph of Q&A-18 lists face-covering requirements among the modifications "required by a governmental order as a condition of …

   18 matching sentences on this page.

7. The Law

   Notice 2021-20

   • Every representation, pinned Rather than setting a threshold or a requirement, what the IRS has explained is that in its interpretation, partial suspension means something between a full suspension and no suspension. ...
   • Q&A-18: the nominal-effect requirement, the second 10 percent rule and… A partial suspension is "a temporary delay, interruption, or termination of a portion an employer's business," and "portion" is not "significant"; Tri-State refused the United States' attempt "to conflate 'more than nominal' to suggest that it means 'significant.'" The deeming sentence says "will be deemed" and …
   • March 1, 2021: the six changes of Notice 2021-20 FAQ 34 (June 19, 2020): a closed purpose is a partial suspension without qualification; "more than a nominal effect" only for modifications; no percentage

   22 matching sentences on this page.

8. Industry analysis

   Financial Services

   • The third quarter of 2021 The Notice's own Q&A-11 and Q&A-17 say so, and the United States told the District Court that an employer "could be considered to have a partial suspension due to the governmental order if it was required to suspend certain operations for certain purposes."
   • AT, ATM, drive-up and cash logistics The operation of the ATM, drive-up and cash-logistics function was partially suspended in every quarter from the second quarter of 2020 through the third quarter of 2021 because of the stay-at-home orders and essential-infrastructure conditions of 2020, the face-covering and distancing orders that governed the lane, …
   • 2. The employer was essential and remained open The Notice itself provides that an employer so designated "may be considered to have a partial suspension of operations if, under the facts and circumstances, more than a nominal portion of its business operations are suspended by a governmental order," and the United States told the District Court:

   13 matching sentences on this page.

9. Analysis

   Nothing Was Voluntary: the Standing Duties

   • The Notice treats mandated modifications as suspensions Q&A-11 states that a business permitted to remain open "may, nonetheless, be considered to have a partial suspension of its operations if a governmental order requires the business to close for a period of time during normal working hours."
   • The Notice treats mandated modifications as suspensions Q&A-17 states that where operations "are subject to modification due to a governmental order (for example, to satisfy distancing requirements), such a modification of operations is considered to be a partial suspension of business operations due to a governmental order" where it has more than a nominal effect.
   • The Notice treats mandated modifications as suspensions Q&A-19 finds a partial suspension where a local health department's deep-cleaning order caused a food processor to cut five hours from a twenty-four-hour day.

   12 matching sentences on this page.

10. Industry analysis

    Home Care, Nursing and Senior Living

    • Continuing suspension An order issued in March 2020 and in force in July 2021 is an order in force in the third quarter of 2021; a change in the manner of operation that began in March 2020 and was still compelled in July 2021 is a partial suspension during the third quarter of 2021.
    • Continuing suspension The United States agreed in Tri-State that a suspension is "[t]he act of temporarily delaying, interrupting, or terminating something," and the court held that a partial suspension is "a temporary delay, interruption, or termination of a portion an employer's business."
    • Ground 6. "The suspension was voluntary." The Notice's own words confirm the result: a modification "required by a governmental order as a condition of reopening" is a partial suspension due to the order (Q&A-18, at 930).

    13 matching sentences on this page.

11. Industry analysis

    Retail Trade

    • The third quarter of 2021 … own words confirm the result: a modification required by a governmental order "is considered to be a partial suspension of business operations due to a governmental order"; "limiting occupancy to provide for social distancing" and "requiring employees and customers to wear face coverings" are modifications "required …
    • Continuing suspension Tri-State holds both halves: a partial suspension is "a temporary delay, interruption, or termination of a portion an employer's business," and "due to" is but-for.
    • Continuing suspension … some adjustment period is expected" and that "a significant delay ... in moving operations" is itself "a partial suspension during that transition period"; the Service recognizes that the suspension an order causes persists for a period after the order operates, and it offers its two-week illustration "for example."

    19 matching sentences on this page.

12. Industry analysis

    Manufacturing

    • Continuing suspension In Tri-State the United States agreed, and the court held, that a "suspension" is "[t]he act of temporarily delaying, interrupting, or terminating something," and that "a 'partial suspension' is a temporary delay, interruption, or termination of a portion an employer's business.
    • Continuing suspension Q&A-16(4): where an employer moves its operations under an order, "some adjustment period is expected," and where the employer "incurs a significant delay (for example, beyond 2 weeks) in moving operations," its operations "may be deemed subject to a partial suspension during that transition period."
    • 8. Modifications of nominal effect … to deep clean once every 24 hours, reduces its operating hours to comply and "is considered to have partially suspended its operations due to the governmental order requiring it to reduce its hours of operation"; a sanitation rule that takes hours off a manufacturer's clock is, in the Service's own example, a partial …

    18 matching sentences on this page.

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