Скачать или смотреть BREAKING! IRS BACKSTEPS ON ERC PARTIAL SUSPENSION QUALIFICATIONS. ERC UPDATES 1-28-25

Sorry about the audio. There's a big tax deadline Friday so I cannot redo it.
IRS under fire with litigation over APA violations backsteps and admits that notice 2021-20 is not to be regarded as absolute rule in qualifying for partial suspension. Werfel leaves his position as IRS commissioner, More lawsuits getting settled. When will the ERC refunds get paid?


Stenson Tamaddon LLC
US opposition to summary judgement
https://acrobat.adobe.com/id/urn:aaid...
The response includes the following commentary:
"...the IRS’s issuance of Notice 2021-20 did not violate the Administrative Procedure Act (“APA”) because the Notice is an interpretive rule excepted from notice-and-comment requirements”

“In distinguishing between interpretive and legislative rules, the Ninth Circuit has determined that legislative rules have the “force of law” while interpretive rules do not”

“Notice 2021-20 does not suggest that these definitions are binding on taxpayers when seeking judicial review of any denied refunds—it does not suggest its interpretations carry the “force of law.”

While in theory, the Notice may have been issued as an interpretative rule, the IRS has indeed applied the Notice with the “force of law”. I know that I’m not alone in my experiences when I say that when Revenue Agents review a taxpayer’s hashtag#ERTC claim they seem to consult only the Notice(s) and give little to no consideration to the relevant statutes. In fact, many of them have no knowledge of the relevant statutory language and perform their analysis solely based on their understanding of the training that was provided to them regarding the application of the Notice(s). Even then, they are inconsistent with their understanding and application of the IRS “interpretive rules”. Further, Appeals seems to give little to no consideration to the hazards of litigation which is its own concern if the IRS truly believes these “interpretive rules” are subregulatory, especially in a post Loper Bright world.


Taxpayer advocacy report
https://www.irs.gov/newsroom/national...
FORBES article on IRS concessions regarding partial suspension qualification for ERC
https://www.forbes.com/sites/matthewr...
IRS Bulletin 2021https://www.irs.gov/pub/irs-drop/n-21...
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