The Path to Challenging an Ignored, Disallowed, or Clawed-Back ERC Refund Claim

Firm’s Attorneys Author Exclusive Tax Notes Article Titled “The Path to Challenging an Ignored, Disallowed, or Clawed-Back ERC Refund Claim”

Managing Member Guinevere Moore and Associate Attorney Lauren Darwit co-authored an article exclusively for Tax Notes titled “The Path to Challenging an Ignored, Disallowed, or Clawed-Back ERC Refund Claim.” The article discusses the various possible paths to administrative or judicial review for those taxpayers whose ERC refund claims are challenged by the government.

This is the second article in a three-part series.

Guinevere and Lauren write, “For many employers who filed for the ERC and received a refund, they were relieved and assumed (not unreasonably so) that the matter was closed. But absent a formal closing agreement, what the IRS giveth, the IRS can taketh away.”

Tax Notes Subscribers can access the article here.

*A special thank you to Project Assistant Quinn Akin for designing the decision tree embedded in this article.*