Surviving an ERC Audit: How to Defend the Credit When the IRS Comes Knocking

The Internal Revenue Service has shifted its focus from processing Employee Retention Credit (ERC) claims to actively examining and challenging previously filed credits. As ERC audits increase, tax practitioners are required to defend eligibility determinations, factual support, and credit calculations—often years after the original claim was submitted and under evolving IRS guidance.

This two-hour continuing education program provides tax professionals with a practical framework for navigating an ERC audit from initial IRS contact through resolution. The course examines current ERC eligibility standards as applied by the IRS, outlines the Service’s present enforcement priorities, and explains the structure and progression of an ERC examination, including common audit notices and Information Document Requests (IDRs).

Participants will learn how to assemble, evaluate, and defend ERC claim documentation, address weaknesses in inherited or third-party-prepared claims, and manage both taxpayer and practitioner risk. Emphasis is placed on real-world audit strategy, documentation organization, and effective responses to IRS inquiries in today’s heightened enforcement environment.

Learning Objectives

Upon completion of this course, participants will be able to:

1. Identify ERC eligibility requirements as currently applied by the IRS in examination and enforcement actions.
2. Describe the IRS’s current ERC audit focus areas, selection trends, and enforcement priorities.
3. Explain the ERC audit process, including initial notices, IDRs, and procedural timelines.

Eric Green – Attorney and Founder, Tax Rep Network

Attorney Eric L. Green is a practicing tax attorney, author, speaker, and coach. He founded Tax Rep LLC which runs the popular tax representation practice-growth training and coaching program Tax Rep Network. Through his role as the primary instructor and coach at Tax Rep Network, he has helped thousands of accountants start and grow successful tax representation practices.

Eric is a partner and founder of law firm Green & Sklarz LLP, which is based in New Haven, Connecticut, where his focus is taxpayer representation before the IRS, Department of Justice Tax Division and state departments of revenue. Prior to becoming an attorney, Eric served as a senior tax consultant for national and international accounting firms, including KPMG and Deloitte & Touche.

Eric developed a national reputation by building a remarkable record of negotiating favorable settlements in thousands of civil cases against government agencies and has also been able to convince government agents and attorneys to forgo criminal charges and civilly resolve many cases.

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Guinevere M. Moore, Managing Member

Guinevere Moore represents taxpayers in significant disputes with the Internal Revenue Service, the Department of Justice, Tax Division, and state taxing agencies. She is the Managing Member of Moore Tax Law Group, LLC, a tax controversy and tax litigation firm with an office in Chicago.

Guinevere has over fifteen years of experience helping taxpayers resolve significant disputes with the IRS and state tax agencies. She routinely represents taxpayers in high-stakes criminal and civil tax disputes. At Moore Tax Law Group LLC, we take a holistic approach to representing clients. We believe the only way to accomplish the best possible outcomes for our clients is by truly getting to know our clients. Some clients want to win at all costs. Some clients want to resolve the issue as quickly as possible, and are willing to concede issues they would likely win in litigation in order to put the problem with the IRS behind them. Most fall somewhere in between. Guinevere gets to know her clients and ensures that she has a deep understanding of their needs and preferences before developing a strategy for the case.

She is a frequent speaker and author, routinely publishing articles  and speaking at conferences around the world on tax controversy and tax litigation in Forbes, Bloomberg, and Tax Notes.

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Program Number: 15UFN-T-00467-26-O
Title: Surviving an ERC Audit: How to Defend the Credit When the IRS Comes Knocking

Green & Sklarz, LLC is the sponsoring organization for Tax Rep LLC’s CPE programming. Green & Sklarz, LLC is registered with the National Association of the State Boards of Accountancy (NASBA) as a sponsor of continuing education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website www.nasbaregistry.org. Green & Sklarz, LLC’s NASBA sponsor number is 132892.