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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 we have a copy, the original document.

Facts

Records21 court filings
Cases8 (6 with a case page)
Dated2020-04-21 – 2026-04-15
CourtsU.S. District Court for the District of New Jersey (4)
Document typescomplaints and indictments (4), reports and audits (4), press releases (1), orders and opinions (1)

Also: 21 source documents naming ERC.

Cases

6 cases with a case page, by number of court filings here.

Records

21 court filings, in date order.

  1. CRS Insight IN11324 — CARES Act Assistance: PPP, ERC, and UI Benefits Overview (April 21, 2020)Court filing · Government ReportsCongressional Research Service overview comparing PPP loans, the employee retention credit and pandemic unemployment benefits.
  2. Received in Senate — Paycheck Protection Program Flexibility Act of 2020Court filing · PPP Legislative HistoryH.R. 7010, Paycheck Protection Program Flexibility Act of 2020, received in the Senate June 1, 2020: 24-week covered period and 60 percent payroll rule.
  3. S. 4116 (Committee-passed): To Extend the Authority for Commitments for the Paycheck Protection ProgramCourt filing · PPP Legislative HistoryS. 4116 as passed by the Senate on June 30, 2020: extends PPP commitment authority at $659,000,000,000 and separates amounts for other 7(a) loans.
  4. S. 4116 (Engrossed): To Extend the Authority for Commitments for the Paycheck Protection ProgramCourt filing · PPP Legislative HistorySenate-passed text of S. 4116, extending PPP commitment authority at $659,000,000,000 and separating other 7(a) loan amounts.
  5. IRS Announcement 2020-12 — Information Reporting Requirements for PPP Loan ForgivenessCourt filing · Complaints and indictments · IRS Pandemic Tax EnforcementIRS tells lenders not to file Form 1099-C for forgiven PPP loans, since forgiveness is excluded from income.
  6. IRS Criminal Investigation Annual Report — Fiscal Year 2021Court filing · Reports and audits · IRS Pandemic Tax EnforcementIRS Criminal Investigation Annual Report for FY 2021, including PPP/EIDL/Covid fraud work and investigation statistics by program.
  7. Bill text (introduced) — H.R. 3684, Infrastructure Investment and Jobs Act (IIJA/ERC) (2021-06-04)Court filing · Hr3684 Iija ERCH.R. 3684 as introduced June 4, 2021 by Mr. DeFazio: the INVEST in America Act authorizing highway, highway safety and transit funds.
  8. Bill text (reported House) — H.R. 3684, Infrastructure Investment and Jobs Act (IIJA/ERC) (2021-06-22)Court filing · Hr3684 Iija ERCHouse-reported text of H.R. 3684, the INVEST in America Act, June 22, 2021, authorizing Federal-aid highway, highway safety and transit programs.
  9. Bill text (engrossed House) — H.R. 3684, Infrastructure Investment and Jobs Act (IIJA/ERC) (2021-07-01)Court filing · Hr3684 Iija ERCHouse-passed text of H.R. 3684, the INVEST in America Act surface transportation bill, 117th Congress.
  10. Bill text (enrolled) — H.R. 3684, Infrastructure Investment and Jobs Act (IIJA/ERC) (2021-11-15)Court filing · Hr3684 Iija ERCEnrolled bill text of H.R. 3684, the Infrastructure Investment and Jobs Act, 117th Congress, dated November 15, 2021.
  11. IRS Revenue Procedure 2021-49 — PPP Tax Exempt Income Allocations for PartnershipsCourt filing · IRS Pandemic Tax EnforcementIRS Rev. Proc. 2021-49, November 18, 2021: partnership allocations and basis adjustments for tax exempt PPP loan forgiveness income.
  12. FinCEN Alert FIN-2023-Alert007 — COVID-19 Employee Retention Credit Fraud (Nov. 22, 2023)Court filing · Fincen Pandemic Fraud AdvisoriesFinCEN alert FIN-2023-Alert007, November 22, 2023: Employee Retention Credit fraud, with 323 investigations over $2.8 billion in claims.
  13. IRS Criminal Investigation Annual Report — Fiscal Year 2024Court filing · Reports and audits · IRS Pandemic Tax EnforcementIRS Criminal Investigation annual report for fiscal year 2024, with sections on CARES Act fraud and employee retention credit cases.
  14. Announcement 2024-3: Employee Retention Credit Voluntary Disclosure ProgramCourt filing · Press releases · IRS Pandemic Tax EnforcementIRS offers employers a voluntary disclosure program to repay erroneous Employee Retention Credit claims and keep 20%.
  15. TIGTA Report 2024-400-068 — Erroneous ERC Claims: Management Actions TakenCourt filing · Reports and audits · Tigta 2024400068 Erroneous ERC ClaimsTIGTA Final Audit Report 2024-400-068, September 30, 2024: IRS actions on erroneous Employee Retention Credit claims and 184,923 returns not examined.
  16. IRS Criminal Investigation Annual Report — Fiscal Year 2025Court filing · Reports and audits · IRS Pandemic Tax EnforcementIRS Criminal Investigation Annual Report for FY25: almost $4.5 billion in tax fraud identified, 2,043 cases referred, 89% conviction rate.
  17. 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 ResetIndictment charges Keith Williams of Credit Reset Me Inc. and others in a scheme tied to COVID-related tax credits and PPP, No. 2:25-cr-00020 (E.D.N.Y.).
  18. 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. HaynesSuperseding indictment (D.N.J., July 22, 2025) charging tax preparer Leon Haynes over $150 million in false COVID employment tax credit claims.
  19. 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. HaynesSecond amended indictment accusing tax preparer Leon Haynes of a $150 million COVID tax credit fraud in New Jersey.
  20. 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. HaynesJury verdict form for Leon Haynes on false tax return, mail fraud and tax evasion counts, No. 2:24-cr-00232-WJM (D.N.J.), docketed 11/13/2025.
  21. Judgment in a Criminal Case — United States v. Leon Haynes (D.N.J.)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.

Other programs

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