The Tax Adviser – Considerations for IRS examinations of ERC claims by Cory Stigile
Posted by Hochman Salkin Toscher Perez P.C. 
Posted on Tuesday, August 15, 2023
This column summarizes recent developments in the IRS’s civil enforcement of the employee retention credit (ERC), with a focus on its examinations. The IRS has been active in alerting taxpayers and tax professionals regarding attempts to promote ERCs to ineligible taxpayers, recently including ERC schemes on its 2023 Dirty Dozen list (News Release IR-2023-71).
