ERC Disputes: Mastery of Procedural and Substantive Rules Required




Huge numbers of taxpayers have claimed Employee Retention Credits (“ERCs”) in the past few years. Some of them might know the substantive rules, but few of them likely understand the procedural nuances. This is a problem because a large percentage of clashes with the IRS ultimately turn on procedural issues.


Taxpayers and their advisors are raising many procedural questions: Has the IRS created special procedural rules for ERC cases? How long does the IRS generally have to audit ERC claims? Do extended assessment-periods apply to claims for certain quarters? What examination techniques will the IRS use? What methods can taxpayers utilize if the IRS rejects or ignores their ERC claims? Which courts will have jurisdiction over ERC litigation? Can the interplay between employment taxes and income taxes cause taxpayers to get “whipsawed” by the IRS? This article, the latest in a multi-part series, explores these critical questions and others.

Read the full article here.

About Hale E. Sheppard
HALE E. SHEPPARD, Esq. (B.S., M.A., J.D., LL.M., LL.M.T.) is a Shareholder in the Tax Controversy Section of Chamberlain Hrdlicka and Chair of the International Tax Group.

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