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Next Phase of the ERC: Indefinite Moratorium & Evaluating Refund Claim Lawsuits

NEXT PHASE OF THE ERC: INDEFINITE MORATORIUM & EVALUATING REFUND CLAIM LAWSUITS

Cost Free
Presentation Length 1.0 hour

Recorded DateJuly 30, 2024
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaTaxes
Course LevelIntermediate
Course Description

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.

In this webinar, attorneys Peter Haukebo and Rebecca Sheppard will provide an update on the current events related to the ERC. This includes the IRS’s statements from June 20 in IR-2024-169 and the government’s Response in Opposition to the Motion for Preliminary Injunction in Stenson Tamaddon LLC, for which a hearing is scheduled on July 16. Rebecca and Peter will also discuss options for taxpayers whose refund claims have not been processed, including lawsuits authorized by the Internal Revenue Code.

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.

Learning Objectives:


  • 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

Not logged
PLEASE NOTE: ARCHIVED WEBINARS DO NOT QUALIFY FOR CPE
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Peter Haukebo, Esq.

Frost Law
Partner, Tax Controversy Practice Group
[email protected]
(410) 497-5947

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Mr. Haukebo joined Frost Law in 2018 as a highly accomplished tax attorney with a sophisticated blend of private practice experience and legal scholarship. Undoubtedly, his years of teaching in the Low Income Taxpayer Clinic at the University of Maryland Francis King Carey School of Law, in conjunction with his experience operating his own law firm, have significantly helped grow Frost Law’s thriving tax practice.

Besides serving as a Director in the Tax Controversy practice group at Frost Law, Mr. Haukebo chairs Frost Law’s Legal Innovation committee–dedicated to ensuring that Frost Law attorneys remain relevant in this emerging landscape where law is more science than art. Under his leadership, Frost Law is poised to adopt and adapt legal technology and incorporate the latest organizational developments. Outside of the firm, Mr. Haukebo serves on the Board of Directors of the CASH Campaign of Maryland, as Vice Chair of the MSBA's Taxation Section Council, and is the incoming Chair of the Taxation Section Council, effective June 2023. While at Frost Law, Mr. Haukebo has been the proud recipient of distinguished awards, including Super Lawyers Rising Star (2019-2023) and Best Lawyers Ones to Watch (2021-2023).

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Rebecca Sheppard, Esq.

Frost Law
Partner, Tax Controversy Practice Group
[email protected]
(410) 497-5947

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When Ms. Sheppard joined Frost Law in 2016, she brought a unique perspective and particularly effective skill set acquired during her position as a Tax Attorney with the Comptroller of Maryland. Even in her early days at Frost Law, Ms. Sheppard was able to leverage these valuable attributes— understanding better than others at the firm exactly how the Comptroller would approach matters— to achieve better client results and enhance the overall firm reputation.

For the last two years, Ms. Sheppard has served as a Director in Frost Law’s Tax Controversy Practice Group, where she has been responsible for working on a wide range of tax matters, including, but not limited to, individual income and corporate income tax, sales and use tax, tax relief and collection issues, appeals, and state and local tax matters.

Additionally, Ms. Sheppard co-created Frost Law’s award-winning Pro Bono Program and continues to serve as the program’s manager—inspiring other attorneys to offer their time and skills to those in the community who need free legal services. While at Frost Law, Ms. Sheppard has been the proud recipient of distinguished awards, including the Ronald J Schiff award for pro bono work, Super Lawyers Rising Star of 2020-2021, and Best Lawyers ‘Ones to Watch’ for 2021-2023.

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