Relief program
Employee Retention Credit (ERC)
Employee Retention Credit (ERC) — 21 court filings in the archive from 8 cases, dated 2020-04-21 – 2026-04-15. Most often complaints and indictments (4), reports and audits (4), press releases (1). Most from D.N.J. (4). Listed in date order; each page carries the record's full text and, where the archive holds one, the original document.
Facts
| Records | 21 indexed pages |
|---|---|
| Cases | 8 (6 with a case page) |
| Dated | 2020-04-21 – 2026-04-15 |
| Courts | U.S. District Court for the District of New Jersey (4) |
| Document types | complaints and indictments (4), reports and audits (4), press releases (1), orders and opinions (1) |
Also: 13 source documents naming ERC.
Cases
6 cases with a case page, by number of court filings here.
- IRS Pandemic Tax Enforcement9 filings here · IRS Criminal Investigation
- Hr3684 Iija ERC5 filings here · U.S. Congress
- PPP Legislative History4 filings here · Paycheck Protection Program
- United States v. Haynes4 filings here · U.S. District Court for the District of New Jersey
- Tigta Employee Retention Credit3 filings here · Treasury Inspector General for Tax Administration
- Government Reports2 filings here · Congressional Research Service
Records
21 court filings, in date order.
- CRS Insight IN11324 — CARES Act Assistance: PPP, ERC, and UI Benefits Overview (April 21, 2020)Court filing · Government Reports
- Received in Senate — Paycheck Protection Program Flexibility Act of 2020Court filing · PPP Legislative History
- Committee-passed (Senate) — PPP Application Deadline Extension ActCourt filing · PPP Legislative History
- Engrossed (Senate passed) — PPP Application Deadline Extension ActCourt filing · PPP Legislative History
- IRS Announcement 2020-12 — Information Reporting Requirements for PPP Loan ForgivenessCourt filing · Complaints and indictments · IRS Pandemic Tax Enforcement
- IRS Criminal Investigation Annual Report — Fiscal Year 2021Court filing · Reports and audits · IRS Pandemic Tax Enforcement
- Bill text (introduced) — H.R. 3684, Infrastructure Investment and Jobs Act (IIJA/ERC) (2021-06-04)Court filing · Hr3684 Iija ERC
- Bill text (reported House) — H.R. 3684, Infrastructure Investment and Jobs Act (IIJA/ERC) (2021-06-22)Court filing · Hr3684 Iija ERC
- Bill text (engrossed House) — H.R. 3684, Infrastructure Investment and Jobs Act (IIJA/ERC) (2021-07-01)Court filing · Hr3684 Iija ERC
- Bill text (enrolled) — H.R. 3684, Infrastructure Investment and Jobs Act (IIJA/ERC) (2021-11-15)Court filing · Hr3684 Iija ERC
- IRS Revenue Procedure 2021-49 — PPP Tax Exempt Income Allocations for PartnershipsCourt filing · IRS Pandemic Tax Enforcement
- FinCEN Alert FIN-2023-Alert007 — COVID-19 Employee Retention Credit Fraud (Nov. 22, 2023)Court filing · Fincen Pandemic Fraud Advisories
- IRS Criminal Investigation Annual Report — Fiscal Year 2024Court filing · Reports and audits · IRS Pandemic Tax Enforcement
- IRS Announcement 2024-3 — Employee Retention Credit Voluntary Disclosure ProgramCourt filing · Press releases · IRS Pandemic Tax Enforcement
- TIGTA Report 2024-40-068 — Erroneous ERC Claims: Management Actions TakenCourt filing · Reports and audits · Tigta 2024400068 Erroneous ERC Claims
- IRS Criminal Investigation Annual Report — Fiscal Year 2025Court filing · Reports and audits · IRS Pandemic Tax Enforcement
- Indictment — United States v. Williams et al., No. 2:25-cr-00020 (E.D.N.Y. Jan. 15, 2025) (E.D.N.Y. No. 2:25-cr-00020)Court filing · Complaints and indictments · U.S. v. Williams ERC Credit Reset
- Superseding Indictment as to Leon Haynes (1) counts 1s-26s — United States v. Haynes (Dkt. 54, D.N.J. No. 2:24-cr-00232)Court filing · Complaints and indictments · United States v. Haynes
- SECOND AMENDED INDICTMENT as to LEON HAYNES (1) counts 1-18. (dam) (Main Document… — United States v. Haynes (Dkt. 93)Court filing · Complaints and indictments · United States v. Haynes
- Jury Verdict as to Leon Haynes — United States v. Haynes (Dkt. 106, D.N.J. No. 2:24-cr-00232)Court filing · United States v. Haynes
- Judgment as to Leon Haynes (1), Guilty on Counts 1s-3s, 4s, 5s, 7s-8s — United States v. Haynes (Dkt. 128, D.N.J. No. 2:24-cr-00232)Court filing · Orders and opinions · United States v. Haynes
How this list is built. A record is listed under a program when the filings of its case, taken together, name that program at least three times in their text and at least one-twentieth as often as the program they name most; documents from the same court docket are counted as one case. A case can appear under more than one program. Records whose case names no relief program are listed under Other pandemic litigation. The census is mechanical and is re-run with every build.
Sources: the 21 record pages listed; court, dates and document types are as recorded on those pages.