Akiva B. Ungar
Subscribe to Akiva B. Ungar's PostsAkiva B. Ungar focuses his practice on US and international tax matters. Read Akiva Ungar's full bio.
The Employee Retention Credit: Ninth Circuit affirms denial of injunction, but leaves door open on merits
By Akiva B. Ungar and Edward L. Froelich on Mar 27, 2026
Posted In Appellate Courts, Court Procedure Matters, IRS Appeals, Significant Court Decision, Trial Courts
Case: ERC Today, LLC v. McInelly, Case No. 25-2642 (9th Cir. Mar. 17, 2026) We previously discussed the US District Court for the District of Arizona’s April 2025 order denying a motion for a preliminary injunction filed by two tax preparation firms challenging the Internal Revenue Services’ (IRS) automated “risking” model for processing Employee Retention...
Continue Reading
Is your ERC claim protected? Keep an eye on litigation deadlines
By Akiva B. Ungar, Samuel F. Hamer and Edward L. Froelich on Mar 13, 2026
Posted In Court Procedure Matters, IRS Appeals, IRS Guidance, Tax Refunds, Trial Courts
In February 2026, the Internal Revenue Service (IRS) announced that, as of December 31, 2025, it had closed all non-examined Employee Retention Credit (ERC) claims. This development could compel businesses to pursue litigation to secure their ERC refunds. In its announcement, the IRS also noted that approximately 41,000 claims remain under IRS examination or appeal....
Continue Reading
Refund claims gain national attention: COVID-19 disaster period may eliminate underpayment interest and penalties
By Akiva B. Ungar and Samuel F. Hamer on Feb 25, 2026
Posted In Penalties, Tax Refunds
Taxpayers that paid underpayment interest or failure-to-file or failure-to-pay penalties between January 20, 2020, and July 10, 2023, may have viable refund claims. In some cases, the potential recoveries are substantial, but refund statutes of limitation are running and may expire on a rolling basis. National attention has accelerated around this issue, including a recent...
Continue Reading
