You might not hear those annoying commercials anymore, but YES the ERC is still a thing. In fact, the IRS is continuing to ramp up the scrutiny of ERC claims and has been flagging a large number of them as high risk – to the point of being improper or fraudulent.
Sam Brotman currently has 66 ERC cases in litigation with the IRS. In this CLE, Sam will explore the origin, evolution and current controversies surrounding ERC claims, highlighting key compliance challenges, IRS enforcement actions & trends and the current litigation landscape. Attendees will learn how to advise clients effectively on ERC eligibility, audit response strategies, and the administrative vs. judicial options available for claim resolution Through case analysis and practical strategies, participants will gain the tools needed to navigate IRS audits, respond to client concerns and mitigate compliance risks for their business clients.
Learning Objectives:
* Explain the legislative history, purpose, and structure of the Employee Retention Tax Credit (ERC).
* Identify and analyze the primary qualification tests for ERC eligibility, including gross receipts decline and operational impact.
* Recognize key compliance and enforcement issues arising from IRS guidance and the 2023 ERC processing moratorium.
* Compare the advantages and challenges of administrative versus judicial resolution options for ERC disputes.
* Develop best practices for advising clients, documenting qualifications, and managing ERC audits or appeals.
Sam Brotman is a nationally recognized tax attorney whose practice focuses on federal and state tax defense, controversy, and compliance. Sam has represented hundreds of businesses and individuals in complex tax matters before the IRS and state taxing authorities. He has extensive experience with the Employee Retention Tax Credit (ERC), having overseen more than 375 claims totaling over $160 million in credits. Sam regularly lectures on tax strategy, compliance, and IRS procedure for legal professionals and business audiences across the country.