David Thornton

Business owner reviewing a denied ERC claim and appeal deadlines with a tax advisor.

employee retention credit September 11, 2026 32 min read

ERC Claim Denied: Appealing an IRS Letter 105-C, the Deadlines That Matter, and When a Refund Suit Is the Better Path

Receiving an IRS Letter 105-C after waiting months or years for an Employee Retention Credit refund changes the situation immediately. The claim is no longer merely pending. The IRS has formally disallowed...

Business owner reviewing ERC refund status, IRS transcripts, TAS escalation, and refund lawsuit deadlines

employee retention credit September 11, 2026 36 min read

Still Waiting on Your ERC Refund: Reading IRS Transcripts, When to Call TAS, and the Two-Year Refund Suit Window

When an ERC refund is still not received long after Form 941-X was filed, the most useful question is no longer simply, “How long is the IRS taking?” The employer needs to...

IRS & Tax Filing August 28, 2025 13 min read

Common ERC Filing Mistakes That Trigger IRS Audits (and How to Avoid Them)

Most businesses unknowingly commit errors when submitting Employee Retention Credit (ERC) claims, raising the risk of an IRS audit. These include miscalculating wages, misinterpreting rules on eligibility, and failing to provide the...

Business Finance June 28, 2025 10 min read

ERC vs. PPP: Which Payroll Relief Is Right for Your Business?

The COVID-19 pandemic disrupted nearly every aspect of business operations, especially for small and mid-sized companies struggling to meet payroll during lockdowns and unpredictable market conditions. The Paycheck Protection Program (PPP) and...

Small Business Resources April 18, 2025 10 min read

Employee Retention Credit (ERC): What It Is and How It Works

Learn what the Employee Retention Credit (ERC) is, how it works, who qualifies, and how to file or correct a claim before the 2025 deadline.