The Employee Retention Credit has quickly become among the IRS’s highest enforcement priorities, especially as of the recent announcement that the IRS would partially lift a moratorium on processing claims that has been in place since September of 2023.

While the gears have started to turn, many businesses that the ERC was intended to help continue to wait for much needed refunds, but with little to no guidance on how to manage their current tax reporting. At the same time, the IRS continues to struggle with how to address the billions of dollars in potentially illegitimate ERC claims. Under these pressures, it appears that the landscape surrounding ERC claim processing and enforcement is shifting from week to week.

This course will take stock of the IRS’s current position on the ERC, what lead to the current state of the ERC, and what to expect going forward.

Learning Objectives:

• Identify the Employee Retention Credit


• Recognize how the Employee Retention Credit became an enforcement priority for the IRS


• Evaluate what to expect from future IRS enforcement


• Outline how to advise clients with ERC claims