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ERC Update: Navigating Disallowed Claims, Audits, VDP 2.0, and Litigation

ERC UPDATE: NAVIGATING DISALLOWED CLAIMS, AUDITS, VDP 2.0, AND LITIGATION

Cost Free
Presentation Length 1.0 hour

Recorded DateSeptember 20, 2024
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaTaxes
Course LevelBasic
Course Description

After last year's IRS moratorium on processing Employee Retention Credit refund claims, the Service has slowly resumed processing the returns. Employers seeking these refunds are now receiving letters seeking to examine claims or disallow them altogether. Additionally, those who have already received the refunds are now asked to consider returning them through yet another ERC Voluntary Disclosure Program. And those who have heard nothing at all may consider refund claim litigation as their only remedy.

In this webinar, Peter Haukebo and Rebecca Sheppard will guide attendees through these and other ERC issues as they provide an update on the state of the ERC program.

Learning Objectives:


  • Define the objectives and procedures of the ERC Voluntary Disclosure Program including how to correct potential errors in ERC claims and the benefits of voluntary disclosure

  • Summarize common reasons for ERC disallowance letters, how to identify them, and effective strategies for disputing and resolving these issues

  • Outline ERC audit procedures including key areas of focus for auditors and best practices for documentation and response

  • Describe the litigation process related to ERC claims, including common legal challenges and strategies for managing disputes and avoiding litigation pitfalls

  • List actionable steps and best practices for ensuring ongoing compliance with ERC regulations, minimizing risk, and preparing for potential audits or legal challenges

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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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