Employee Retention Credit (ERC)
Defense against ERC audits, repayment demands, and IRS enforcement actions.
The Employee Retention Credit (ERC) provided billions in pandemic-era tax relief to businesses—but it has also triggered a wave of IRS audits, repayment demands, and aggressive enforcement actions. Many businesses now face significant financial risk after claiming ERC through third-party promoters or based on unclear eligibility guidance.
Goldberg Tax Law represents business owners facing ERC audits, clawback demands, and civil penalties. If your business is under IRS review—or you’ve received notice that your ERC claim is being challenged—we help you respond strategically, minimize exposure, and protect your company.
Many ERC disputes quickly escalate into formal IRS enforcement and even tax litigation. Businesses facing aggressive collection actions may also require tax collection & relief strategies to manage repayment exposure.
What is the Employee Retention Credit (ERC)?
The Employee Retention Credit is a refundable payroll tax credit created under the CARES Act to help businesses retain employees during COVID-19 disruptions. Eligible employers could receive up to $5,000 per employee for 2020 and up to $21,000 per employee for 2021.
Many businesses claimed ERC retroactively through amended payroll tax returns (Form 941-X). However, the IRS has since announced increased enforcement and scrutiny—especially for claims filed through mass ERC promoters.
If your claim is being reviewed or denied, or if the IRS is demanding repayment, professional legal defense is critical.
ERC disputes & matters we handle
Our approach to ERC disputes
ERC cases require both tax litigation experience and deep payroll tax knowledge. Our approach includes:
We evaluate your original claim, supporting documentation, revenue declines, shutdown impacts, and third-party promoter involvement.
We communicate directly with the IRS, manage document production, challenge improper eligibility rejections, and limit unnecessary financial exposure.
If repayment is being demanded, we pursue reduction strategies, penalty abatement, installment agreements, or litigation when appropriate.
If administrative resolution fails, we represent clients in IRS Appeals and related federal litigation.
Why work with Goldberg Tax Law?
- Extensive experience in payroll tax and IRS enforcement
- Deep knowledge of ERC audit strategy and documentation standards
- Aggressive penalty defense and repayment negotiation
- Litigation-ready representation when disputes escalate
- Clear communication and strategic guidance
- Protection against promoter-based liability exposure
When you should hire an ERC attorney
You should speak with an ERC attorney if:
- You received an IRS ERC audit notice
- The IRS is demanding ERC repayment
- Your ERC claim was denied or partially disallowed
- You used a third-party ERC promoter
- You are facing penalties or interest
- You received a Notice of Employment Tax Adjustment
- The IRS froze your refund or issued a payment reversal
ERC enforcement is accelerating, and deadlines are strict. Early intervention greatly improves outcomes.
Frequently asked questions
Yes. The IRS has publicly announced that ERC audits are a top enforcement priority.
Yes. If the IRS disallows your claim, it can demand full repayment plus interest and penalties.
Many promoter claims are being challenged. You may still have legal defenses, especially if the promoter provided incorrect guidance.
In some cases, yes—through installment agreements, appeals, or litigation strategies.
Most ERC cases are civil, but fraud allegations can escalate matters. Legal representation is critical if intent is questioned.
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