2026-01-26 Court Allows ERC Claim to Go Forward-But Throws Out APA Challenge

About this episode

The episode discusses the court's decision to allow an ERC suit to proceed while dismissing APA challenges, along with IRS updates on overtime deductions.

ERC suit allowed to move forward without having a specific government order identified in filing but APA challenges thrown out, the IRS issues an FAQ on the OBBBA overtime deduction and more.

Topics covered

• ERC
• APA challenges
• IRS
• overtime deduction

Keywords

• ERC claim
• court ruling
• IRS FAQ
• OBBBA

More episodes of Current Federal Tax Developments

• 2026-04-20 Final Regulations Issued on Qualified Tip Income · April 19, 2026
• 2026-03-23 Claim of Right and the Correct Tax Year · March 22, 2026
• 2026-03-16 Trump Account Proposed Regulations · March 15, 2026
• 2026-03-09 Sir You Are About to Lose Your Passport · March 8, 2026
• 2026-03-02 Another Circuit Find IRS Has Assessment Authority for Section 6038(b) Penalties · March 1, 2026
• 2026-02-23 Supreme Court Strikes Down Tariffs · February 23, 2026