IRS Enforcement of the Employee Retention Tax Credit (ERTC) Program

Employee Retention Tax Credit ("ERC") abuse represents the latest wave of abuse of pandemic relief programs and is one of the hottest areas of IRS enforcement. The IRS has made no secret of its plans to combat and punish abuse and fraud in the ERC program aggressively.  Unlike other pandemic relief programs which have terminated, ERC refunds may be claimed for the next two years, such that the potential for fraud and abuse in the program is ongoing. This program is intended to serve as a guide to the practitioners who may encounter clients who are seeking to claim the credit, or seeking to represent clients who find themselves under audit or investigation for claiming the credit.


Learning Objectives:

1. Review the rules of the ERC program

2. Discuss the rules and guidelines that govern practitioners who advise clients on the ERC

3. Identify "red flags" indicating abuse of the ERC and penalties that apply to taxpayers, promoters, and practitioners alike for erroneously claiming ERC credits