
May 2023
The U.S. Congress passed multiple bills during the COVID-19 pandemic that provided various forms of relief for businesses and individuals. The IRS placed ERC scams at the top of its “Dirty Dozen” list of tax scams for 2023. It is also placing a priority on scrutinizing ERC claims. This article offers an overview of the ERC and how your business can prepare for an IRS audit into your ERC claim.