This course is designed for certified public accountants, enrolled agents, and other accounting professionals whose clients claimed the Employee Retention Credit (“ERC”) but whose returns have not yet been processed by the IRS, or whose clients’ ERC claims were audited by the Service and disallowed, regardless of when the claim was made relative to the Commissioner's processing moratorium. Webinar attendees will learn how to identify cases ripe for civil action, the steps involved in preparing a complaint, and how to navigate the litigation process.

• Evaluate the IRS’s most recent statements about ERC from both the IRS Newsroom and declarations made in court documents
• Summarize the process of filing a complaint against the federal government regarding tax refund claims generally, and specifically concerning ERC
• Identify issues to consider when evaluating the appropriateness of a refund claim lawsuit and what is required before one can be initiated
• Review representative cases to understand how similar cases have been handled and their resulting status
• Outline practical knowledge to advise clients on navigating tax refund litigation effectively