2026-07-06 ERC Cases Galore Week copertina

2026-07-06 ERC Cases Galore Week

2026-07-06 ERC Cases Galore Week

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This week we look at:

  • Section 7508A(d) and Interest on Pre-COVID-19 Disaster Tax Deficiencies
  • The Soroban Capital Partners SECA Tax Controversy
  • Pleading Requirements for the Employee Retention Credit (Tapestry Senior Housing)
  • ERC Causation and the Essential Business Hurdle (RAAM Construction)
  • The Section 530A Transfer Tax Safe Harbor (Rev. Proc. 2026-25)
  • Penalty Supervisory Approval Verification in CDP (Besicorp Group)
  • Retroactive ERC Deadlines & Constitutional Challenges
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