Court Upholds Retroactive Shortening of Filing Deadline for ERC Claims

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Court Upholds Retroactive Shortening of Filing Deadline for ERC Claims

May 04, 2026

TAX NOTES FEDERAL

People hate the idea of somebody changing the rules during the middle of a game.  Unfortunately, this sometimes happens in the tax world.  Congress or the IRS alters important items after the fact, including deadlines, and courts sometimes allow it.  This article by Partner Hale Sheppard evaluates just such a situation.  It analyzes the original Employee Retention Credit (“ERC”) laws, initial deadline for filing ERC claims, law retroactively shortening the deadline by about 16 months, first case addressing the validity of this backward-looking change, and other types of tax disputes that might be affected by the recent court decision.

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halesheppard@eversheds-sutherland

Hale E. Sheppard

Partner

Atlanta, United States

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