The Employee Retention Credit has quickly become among the IRS’s highest enforcement priorities, especially as of the recent announcement that the IRS would partially lift a moratorium on processing claims that has been in place since September of 2023.

While the gears have started to turn, many businesses that the ERC was intended to help continue to wait for much needed refunds, but with little to no guidance on how to manage their current tax reporting. At the same time, the IRS continues to struggle with how to address the billions of dollars in potentially illegitimate ERC claims. Under these pressures, it appears that the landscape surrounding ERC claim processing and enforcement is shifting from week to week.

This course will take stock of the IRS’s current position on the ERC, what lead to the current state of the ERC, and what to expect going forward.

Learning Objectives:

• Identify the Employee Retention Credit


• Recognize how the Employee Retention Credit became an enforcement priority for the IRS


• Evaluate what to expect from future IRS enforcement


• Outline how to advise clients with ERC claims

NASBA Approved

CPAacademy.org (Sponsor Id#: 111889) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

EA Approved

CPAacademy.org (Sponsor Id#: HURS9) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222