1. Home
  2. |Insights
  3. |IRS Announces Process to Withdraw Employee Retention Credit Claims

IRS Announces Process to Withdraw Employee Retention Credit Claims

Client Alert | 1 min read | 10.24.23

This week, the IRS announced a new withdrawal process to allow certain employers who filed an Employee Retention Credit (ERC) claim, but have not yet received a refund, to withdraw their submission. As discussed in our previous alert, the IRS recently announced a pause in processing new ERC claims, at least through the end of 2023, due to concerns that many recently filed claims are invalid.

Taxpayers considering withdrawing their ERC claims should know the following about the IRS’s new process:

  • Taxpayers who take advantage of this process and withdraw their submission can avoid future repayment, interest, and penalties.
  • Taxpayers may withdraw their ERC claims by utilizing a special fax line established by the IRS.
  • Taxpayers notified of an audit may still participate in this program by sending a withdrawal request to their assigned examiner or responding to the audit notice if no examiner has been assigned.
  • Taxpayers who willfully filed a fraudulent claim, or those who assisted or conspired in such conduct, are not exempted from potential criminal investigation and prosecution.

We are closely watching these developments and are available to discuss ERC claims or the withdrawal program in more detail.

Contacts

Insights

Client Alert | 2 min read | 06.15.26

Kansas Federal Court Applies “Selective Enforcement” Theory to Reject DTSA Claim

A Kansas federal court held that inconsistent enforcement of trade secret rights can defeat a claim under the Defend Trade Secrets Act (DTSA). In Edelman Financial Engines, LLC v. Mariner Wealth Advisors LLC, No. 2:23-cv-02515-HLT (D. Kan. June 5, 2026), the court applied a selective enforcement theory, holding that when a company does not consistently pursue legal remedies against similarly situated former employees, that inconsistency can be affirmative evidence that it failed to protect its trade secrets. While the selective enforcement theory has appeared in academic hypothetical discussions, the decision appears to be one of the clearest judicial applications of a “selective enforcement” theory in a trade secret case....

View All Insights