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Employee Retention Credit (ERC)

Employee Retention Credit (ERC) — 57 source documents and 1 court filing in the archive, dated 2020-03-23 – 2025-11-12. Most often reports and audits (3), complaints and indictments (2), testimony and hearings (1). Listed in date order; each page carries the record's full text and, where we have a copy, the original document.

Facts

Records58 (57 source documents and 1 court filing)
Dated2020-03-23 – 2025-11-12
CourtsU.S. District Court for the Western District of Tennessee (1), U.S. District Court for the Southern District of Georgia (1)
Document typesreports and audits (3), complaints and indictments (2), testimony and hearings (1), press releases (1)

Also: 21 court filings naming ERC.

Records

57 source documents and 1 court filing, in date order.

  1. Indictment — United States v. Renata Walton and Nicole Jones (Dkt. 2, W.D. Tenn.)Source documentIndictment, United States v. Renata Walton and Nicole Jones, No. 2:24-cr-20213-MSN (W.D. Tenn.), Doc. 2, November 21, 2024: COVID tax-credit schemes.
  2. Internal Revenue Service Notice 2021-20 — Guidance on the Employee Retention Credit under Section 2301Source document
  3. GAO-21-387, COVID-19: Sustained Federal Action Is Crucial as Pandemic Enters Its Second YearSource document · Reports and audits
  4. Recapture of Excess Employment Tax Credits Under the American Relief Plan Act of 2021 (proposed rule, 86 FR 50687, September 10, 2021)Source document
  5. Recapture of Excess Employment Tax Credits Under the American Relief Plan Act of 2021 (rule, 86 FR 50637, September 10, 2021)Source document
  6. Notice 2021-65: Termination of the Employee Retention Credit Under Section 3134 for Certain EmployersSource document
  7. Recapture of Excess Employment Tax Credits Under the American Relief Plan Act of 2021; Correction (rule, 88 FR 14490, March 9, 2023)Source document
  8. Written Testimony of Alicia Chapman, Willamette Technical Fabricators — Tackling Tax Complexity, June 5, 2023Source document · Testimony and hearings · Chapman TestimonyAlicia Chapman of Willamette Technical Fabricators testifies June 5, 2023 to Senate Finance and Small Business committees on IRS delays and tax complexity.
  9. Recapture of Certain Excess Employment Tax Credits Under COVID-19 Legislation (rule, 88 FR 48118, July 26, 2023)Source document
  10. COVID-19 Fraud Enforcement Task Force 2024 Report April 2024 - Council of the Inspecors General on Integrity and EfficiencySource document · Reports and auditsCOVID-19 Fraud Enforcement Task Force 2024 Report, April 2024: over 3,500 defendants charged and over $1.4 billion in CARES Act funds seized or forfeited.
  11. Second Employee Retention Credit Voluntary Disclosure ProgramSource document · Press releasesIRS Announcement 2024-30 sets a second ERC Voluntary Disclosure Program for 2021 claims: repay 85% of the credit, apply by November 22, 2024.
  12. Criminal Information — United States v. Dantavious JacksonSource document · Complaints and indictments
  13. Superseding Indictment, Doc. 85 — U.S. v. WilliamsSource document · Complaints and indictments · Erc Us V Williams Credit ResetSuperseding Indictment, United States v. Williams, Cr. No. 25-20, 2:25-cr-00020-GRB (E.D.N.Y.), Document 85, filed November 12, 2025.
  14. undatedEmployee Retention Tax Credit Purchase Offer — Finance ERC LLC, Lee Gause DDS PC (December 21, 2022) — Exhibit 1Source document
  15. undated134 Stat. 281 (Pub. L. 116-136, CARES Act)Source document
  16. undated135 Stat. 429 (Pub. L. 117-58, Infrastructure Investment and Jobs Act)Source document
  17. undatedNotice 2021-23 — Guidance on the Employee Retention CreditSource document
  18. undatedNotice 2021-49: Guidance on the Employee Retention Credit under Section 3134 of the CodeSource document
  19. undatedAgency Collection Activities; Requesting Comments on Form5884-ASource document
  20. undatedH.R. 6161, Employee Retention Tax Credit Reinstatement ActSource document
  21. undatedBill — S. 2936, Employee Retention Tax Credit: Treatment of Related IndividualsSource document
  22. undatedS. 3625, Employee Retention Tax Credit Reinstatement ActSource document
  23. undatedCBO, Preliminary Estimate of the Effects of H.R. 748, the CARES Act (Revised April 27, 2020)Source documentCBO preliminary estimate of H.R. 748, the CARES Act, revised April 27, 2020: deficits rise about $1.7 trillion over 2020-2030, with PPP and other costs.
  24. undatedCommercial Aviation: Key Lessons from COVID-19 (GAO, 2024)Source documentGAO-24-106754 (March 18, 2024): lessons from COVID-19 aviation preparedness and the $132 billion in federal assistance to airlines and airports.
  25. undatedCOVID-19: The Employee Retention Tax Credit — IN11299 (March 31, 2020)Source document
  26. undatedCOVID-19: The Employee Retention Tax Credit — IN11299 (May 12, 2020)Source document
  27. undatedCOVID-19: The Employee Retention Tax Credit (IN11299, Version 3, Updated May 7, 2020)Source document
  28. undatedCongressional Record, Employee Retention Credit and CARES Act Facilities — Senate, December 21, 2020Source document
  29. undatedEmployee Retention Credit - 2020 vs 2021 Comparison ChartSource document
  30. undatedEmployee Retention Credit Faces 7X Cost Overrun-2024-01-31Source document
  31. undatedEmployee Retention Credit Program Data and Moratorium (IRS)Source document
  32. undatedEmployee Retention Credit Voluntary Disclosure ProgramSource document
  33. undatedEmployee Retention Credit - Voluntary disclosure programSource document
  34. undatedFAQs: Employee Retention Credit under the CARES ActSource document
  35. undatedGonzales Man Charged in Multimillion-Dollar Scheme to Defraud the COVID-19 Employee Retention Credit ProgramSource document
  36. undatedGONZALES MAN SENTENCED TO 18 YEARS IN FEDERAL PRISON FOR MULTIMILLION-DOLLAR SCHEME TO DEFRAUD THE COVID-19-ERA EMPLOYEE RETENTION CREDIT PROGRAMSource document
  37. undatedH. Rept. 117-70, report on H.R. 3684 (Infrastructure Investment and Jobs Act)Source document
  38. undatedHouse hearing (118th Congress), THE EMPLOYEE RETENTION TAX CREDIT EXPERIENCE: CONFUSION, DELAYS, AND FRAUD (PDF)Source document
  39. undatedCARES Act Assistance for Employers and Employees: Overview (Part 1) — IN11324 (April 21, 2020)Source documentCRS Insight IN11324 (updated April 21, 2020) comparing CARES Act PPP loans, the employee retention tax credit and Unemployment Insurance benefits.
  40. undatedEarly Sunset of the Employee Retention Credit — IN11819 (updated December 8, 2021)Source documentCRS Insight IN11819, updated December 8, 2021, on how P.L. 117-58 ended the Employee Retention Credit early, on September 30, 2021, and IRS guidance.
  41. undatedEmployee Retention Credit Eligibility Checklist: Help with avoiding or resolving an incorrect claim (IRS)Source document
  42. undatedIRS news release IR-2023-169, immediate stop to new Employee Retention Credit processingSource document
  43. undatedMichigan Man Sentenced in Employee Retention Tax Credit SchemeSource document
  44. undatedNCTC Partners with BottomLine Concepts to Offer Members One-Stop Access to CARES Act Employee Retention Credit ProgramSource document
  45. undatedWithdraw an Employee Retention Credit (ERC) claim — IRSSource document
  46. undatedRed flags for Employee Retention Credit claims; IRS reminds businesses to watch out for warning signs of aggressive promotion (IRS newsroom)Source document
  47. undatedIRS reminds employers of penalty relief related to claims for the Employee Retention Credit (IR-2022-89)Source document
  48. undatedFrequently asked questions about the second Employee Retention Credit Voluntary Disclosure Program — IRSSource document
  49. undatedPpr Int 8B2Ed3Ec47083Cb9 Professional Responsibility And The Employee Retention Credit Pdf - Ppr Int 8B2Ed3Ec47083Cb9 Professional.Source document
  50. undatedProposed Collection; Comment Request for Form 5884-ASource document
  51. undatedProposed Collection; Comment Request for Form 5884-DSource document
  52. undatedH.R. 6918 - The Paycheck Recovery Act — Congresswoman Pramila Jayapal (May 19, 2020)Source document · Reports and auditsRep. Pramila Jayapal white paper on H.R. 6918, the Paycheck Recovery Act (May 19, 2020): IRS payroll grants for employers with 10 percent revenue losses.
  53. undatedTIGTA Report 2022-46-059 — Delays Continue to Result in Businesses Not Receiving Pandemic Relief BenefitsSource document · Reports and auditsFinal TIGTA audit report 2022-46-059, August 31, 2022, on IRS delays in processing COVID-19 employer tax credit claims and Forms 941-X.
  54. undatedSeven Individuals Charged in Largest Employee Retention Credit Scheme Case in the United StatesSource document
  55. undatedFrom Survival to Revival: How to Help Small Businesses through the COVID-19 Crisis (Hamilton Project, 2020)Source documentHamilton Project Policy Proposal 2020-14 (September 2020) on small businesses in COVID-19: expand the Employee Retention Credit and add a survival credit.
  56. undatedTennessee Man Pleads Guilty to COVID-19 Employee Retention Credit Fraud SchemeSource document
  57. undatedThe Budgetary Effects of the Employee Retention Tax Credit During the Coronavirus Pandemic (July 16, 2021)Source document
  58. undatedThe Employee Retention and Rehiring Tax Credits — Congressional Research Service, IF11721Source document
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. Laws, regulations and agency guidance for the program are listed as well; they are dated only where the record page states a date.

Sources: the 58 record pages listed; court, dates and document types are as recorded on those pages.

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