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Current Federal Tax Developments · Mar 18, 2026

An Analysis of ERC Today LLC v. McInelly: Article III Standing and the IRS Disallowance During Processing Program

Tax Brief summary and classification of the original reporting.

Bottom Line

💡 An Analysis of ERC Today LLC v. McInelly: Article III Standing and the IRS Di.... Worth reviewing for potential client impact.

Summary

The administration and subsequent enforcement of the Employee Retention Credit (ERC) under 26 U.S.C. § 3134 has generated a wave of compliance challenges, processing delays, and subsequent litigation. For tax professionals advising clients on payroll tax refund claims, the recent unpublished memo...

Classification

Category: fyiPriority: importantReason: Contains 'compliance' - significant update

Applies To

10401065payroll

Affected Groups

Individual return preparers, Partnership/LLC preparers, Payroll/employment tax specialists

Related Topics

Original Source

We aggregate public tax updates and provide AI-assisted summaries. Please read the original reporting for full details.

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