Facing an ERC Audit?

A team of tax attorneys and CPAs who provide ERC audit defense services to businesses facing an ERC audit

As part of its ongoing efforts to scrutinize Employee Retention Credit (ERC) refund claims, the Internal Revenue Service (IRS) has initiated a new phase of audits. In this latest wave, the IRS is sending Letter 6612 to employers whose ERC refund claims are still pending review. The primary objective of this scrutiny is to weed out ineligible claims through a comprehensive examination process conducted solely via correspondence.

Employers receiving Letter 6612 are required to submit a substantial amount of documentation within a stringent time frame – a mere 30 days from the date the IRS mails the letter. Failure to meet this deadline or request an extension will result in the IRS automatically disallowing the employer’s ERC claim in its entirety.

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ERC Audit Process

IRS Letter 6612 — ERC audit correspondence

Know your exposure

ERC Audit Statute of Limitations

IRS time limits to audit ERC (941 / 941-X) filings — current law

  1. Q2 – Q4 2020 Window closed
    Apr 15, 2024 Statute expired

    The IRS can no longer audit these periods.

  2. Q1 – Q2 2021 Window closed
    Apr 15, 2025 Statute expired

    The IRS can no longer audit these periods.

  3. Q3 & Q4 2021 Still open
    6 years From the latest of:
    • the date the original return was filed,
    • the date the return is treated as filed under existing rules, or
    • the date the ERC credit / refund was made.
  4. Fraud No time limit
    Unlimited Open indefinitely

    No limitation period applies to audits involving fraud.

How to Prepare for an ERC Audit

  1. Step 1 of 3

    Ensure Your ERC Claim is Substantiated.

  2. Step 3 of 3

    Consult a Tax Professional About Amending Applicable Income Tax Returns.

Ensure your ERC Filings are Substantiated

Information Documents Requests issued in ERC examinations may include:

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Recent IRS Warnings Regarding ERC Processors

ERC audits may result from discrepancies in claimed credits, documentation inconsistencies, or non-compliance with ERC eligibility criteria.

Mistakes by business owners such as inaccurate wage calculations, misinterpretation of eligibility requirements, poor record-keeping, or insufficient documentation can trigger audits, along with errors in financial reporting or failure to follow IRS guidelines and deadlines.

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IRS Dirty Dozen warning about Employee Retention Credit claims

What our clients say

Reviews

Amier C. Younis Amier C. Younis

Azarvand Tax Law did an exceptional job assisting us with our IRS Employee Retention Credit application. Tina and her team compiled and organized our four-year-old financials with impressive speed and accuracy, and completed the entire application within just a few days—right in time to meet the IRS deadline. We ultimately received the exact amount we were expecting from the IRS, thanks to their expertise. Their professionalism, responsiveness, and attention to detail made the process smooth and stress-free. I would highly recommend Azarvand Tax Law to any-sized company needing help with any federal tax matters. Outstanding service from start to finish!

Maritza Benitez Maritza Benitez

I had a great experience working with Azarvand Tax Law! Candice was incredibly helpful throughout the entire process—she was patient, knowledgeable, and made everything so much easier to understand. She answered all my questions and really took the time to make sure everything was done right. If you're looking for a reliable and professional team to handle your taxes, I highly recommend them—especially Candice!

Clairmont Barnes Jr Clairmont Barnes Jr

As a first time executor of my brother and sister-in-law's estate, I was stressed, under pressure from the beneficiaries, and unsure of my next steps in a confusing legal process. Thankfully, I was led to Tina Azarvand and her team at Azarvand Tax Law to advise and guide me through the process and help me complete two years of a estate tax filings. Tina and her team are professional, responsive, and highly skilled subject matter experts. An extremely difficult and stressful experience was eased by her direction and support. I highly recommend this firm.

Jose Vallenilla Jose Vallenilla

I can only describe Tina and her team as guardian angels. I have never felt so informed, protected, and secure in these important matters. Tina restored peace of mind to my company. Thank you, Tina! I would give you 10 stars, but the app doesn't give me the option! José R. Vallenilla, CEO Fnky's Corp. San Juan, Puerto Rico

Eric N. Eric N.

I reached out to Tina over the weekend to get a legal opinion. I didn't expect to hear from her until Monday. To my surprise she returned my call within half an hour. Moreover, she took the time to do a thorough research and responded with a wealth of information, which helped me navigate through very complex real estate transaction. I absolutely loved the experience and would highly recommend her services.

Gabbi Monic Gabbi Monic

Tina helped us sort out a complex tax situation at our dental office. She was communicative throughout the whole process and explained things thoroughly. Tina would take the time to listen to us and was able to get the issues resolved in a timely and efficient manner. I had worked with other attorneys and CPAs in the past but none like Tina. Her honesty and forthcoming was truly appreciated. If she is not able to resolve your issue she has no problem recommending an attorney who can. I highly recommend Tina for ALL your legal matters.

Tina Miller Tina Miller

Tina Azarvand has an amazing understanding of tax law, and the best part about working with her is that she is astute and kind.

John Stewart John Stewart

We have been working with Tina Azarvand for several months now and have nothing but good things to say about her professionalism, attention to detail, her knowledge. Simply she is great at what she does and I highly recommend her.

Andrew Barger Andrew Barger

After starting a small business, I had so many questions not just about what was legally required, but also what was the best path forward for me and my company when faced with many options. Tina was able to answer all my questions and give personalized advice that made me feel a lot more comfortable with the decisions and process involved in getting a business off the ground.

Barry Emdadi Barry Emdadi

Tina helped my family avoid a business tax lien assessed against their personal property by agreeing to a settlement based on a bunch of different factors related to my family's financial situation. It helped us a great deal and Tina was super helpful throughout the whole process. Highly recommend!

About Us

Azarvand Tax Law is comprised of tax attorneys and CPAs who provide zealous ERC audit defense services to businesses under audit for their Employee Retention Credit (ERC) claims. Our bilingual staff breaks down language barriers for clients preferring to communicate in Spanish, Filipino, or Japanese, offering personalized support throughout the process. With a commitment to excellence, we achieve optimal outcomes for our clients while building lasting relationships based on trust and results. Reach us 7 days a week at Info@azarvandtaxlaw.com.

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IRS Form 941-X on a clipboard

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