ERC Claims as Reportable Transactions? Threats, Consequences, and Defenses
This article, the latest in a long series, describes the ERC legislation, relevant administrative guidance, evolution of the regulations addressing “transactions with contractual protection,” effects of reportable transaction status on employers and advisors, and more.
About Hale E. Sheppard
HALE E. SHEPPARD, Esq. (B.S., M.A., J.D., LL.M., LL.M.T.) is a partner in the Tax Controversy Section of Chamberlain Hrdlicka. He defends clients in tax audits, tax appeals, and Tax Court litigation, covering both domestic and international issues.