Stenson Tamaddon: ERC Firm That Sued the IRS

Identity and role

Stenson Tamaddon, LLC, which calls itself StenTam, is a tax advisory and technology firm based in Phoenix, Arizona. Its "Our History" page dates the firm to 2020 and says its "beginnings were originally focused on helping organizations apply for and receive PPP loans—a very complex process that we were able to automate." When clients asked about other CARES Act programs, "including the Employee Retention Credit," it recruited tax-credit specialists. The page claims "7,500+ Clients Nationwide," "$3B+ Recovered," six years of operation and "50+ Team Members." Those are the company's own figures.

Its leadership page lists Eric Stenson as chief executive and co-founder and Ryan Louis as president.

Pandemic-relief role

The firm's ERC business was paid out of the refunds. In its lawsuit, as the court summarized the complaint, StenTam said it "operates as a consultant under the ERC program by helping businesses file ERC claims" and is "compensated from the proceeds of credits refunded to its clients." If the IRS disallowed a claim, StenTam was not paid for that submission. The company history page credits the Consolidated Appropriations Act of 2021 and the American Rescue Plan Act, which let businesses claim both PPP forgiveness and the credit, with opening the market it filled.

That tied the firm's revenue to IRS processing. When the IRS stopped processing new claims on September 14, 2023, StenTam argued that the delay in its own payment was an injury; the court agreed that "the temporary loss of use of one's money constitutes an injury in fact."

Litigation: Stenson Tamaddon v. IRS

On May 14, 2024, StenTam sued the IRS, the Treasury and officials in the District of Arizona (No. 2:24-cv-01123). The complaint attacked two things: the moratorium, and IRS Notice 2021-20, which StenTam said narrowed the credit by requiring that "more than a nominal portion" of operations be suspended by a government order before a business qualified.

Preliminary injunction denied, July 30, 2024. Judge Steven P. Logan found StenTam had standing and wrote that the moratorium "cannot last forever, or else it would be a de-facto cancellation of the program." He still denied relief, citing "the potential ripple effect on the entire country which could ensue if Defendant IRS is denied a tool to combat fraud in the ERC program."
Moratorium counts dropped, December 17, 2024. After the IRS resumed processing in August 2024, the parties stipulated to dismiss the two moratorium counts.
Summary judgment for the government, June 2025. The court held that Notice 2021-20 was interpretive guidance that "carries no force of law and is entitled to no deference," denied StenTam's motion, granted the government's, and terminated the case with prejudice.

A second suit, over risk scoring

With ERC Today, StenTam sued IRS officials again on November 13, 2024 in the District of Arizona (ERC Today LLC v. McInelly, No. 2:24-cv-03178), alleging that after the moratorium ended an automated "risk-scoring analytic process" was denying eligible claims. On April 7, 2025 the court denied a preliminary injunction, finding the firms had not shown that the relief they asked for would redress their lost fees. See ERC Today.

Legal status / controversies

Both lawsuits were brought by the firm; no government enforcement action against Stenson Tamaddon appears in the records we reviewed.

Where they are now (2025–2026)

As of June 2026, the archived company site still described StenTam as a national compliance firm with more than 50 staff. The June 2025 judgment is the last court record in the case we found.

Stenson Tamaddon