Thank you!

TRS Independent Consultants have helped thousands of eligible small business owners, 1099 self-employed business owners, and gig workers with the Employee Retention Credit and Self-Employed Tax Credit (SETC). We appreciate you joining us on this journey.

How can we help?

Contact the correct department.

TRS (Tax Rebate Specialists) wants to ensure all support issues get handled promptly, so always send questions to the appropriate department.

Note: Always include your consultant ID and the file number, if applicable, for the ERC or SETC file you are inquiring about.

How does the SETC process work?

Each new COVID Sick Pay customer goes directly into the SEC (Self Employed Credits) pipeline. Once the customer is in the pipeline, there is nothing you, as a TRS consultant, can do to expedite the process.

What does that mean?

An SETC file can show several statuses as it progresses through the Self Employed Credits pipeline

The following SETC Display Statuses cover an application from start to finish. You will not be notified when a customer receives their check.

Remember, with SETC, you will never see the amount of credit an individual will receive. Your commission is based on the flat fee SETC charges the customer after they sign off on their analysis.

All payments made to SEC are calculated throughout each month. Reconciliation happens between SEC and TRS early in the following month and TRS will pay out the commissions due on the 15th of that month.

SEC logo
Application started
Completed questionnaire waiting to be reviewed
Customer ID verification
Customer needs to upload required documents
Awaiting customer response
Documents have been uploaded for review
Awaiting 8821 upload
Uploaded documents not acceptable or required documents still missing
Awaiting 8821 acceptance
Everything looks good and is accounted for
8821 not accepted
File rejected, abandoned, not eligible, etc.
Processing credit analysis
The customer's application is being processed by SEC for a final credit analysis. Once the credit analysis is complete, the customer will receive an email.
Analysis sent
The customer should have received an email with a detailed estimate and a checkout link. They must click the link to approve their credit amount.
Awaiting signing
The customer clicked on the checkout link from their analysis email. They will need to sign the agreement in order to continue their application.
Awaiting payment
The customer signed the agreement and must pay before SEC can file their credit.
Return(s) e-filed
E-filing status: SEC has e-filed the return with the IRS. Note: This marks the SETC file as forecasted for TRS commission.
Return(s) mailed
Paper filing status: SEC has sent your document packet via mail. Following this, the customer's next steps involve signing the documents and sending the packet to the IRS. Note: This marks the SETC file as forecasted for TRS commission.
Return(s) delivered to customer
Paper filing status: This status confirms that the customer has received their packet in the mail, which is the last step of involvement of SEC. From this point forward, the customer is responsible for signing and sending the packet to the IRS.
Return(s) accepted by IRS
E-filing status: Documents have been filed with the IRS. Note: This marks the SETC file as verified for TRS commission.
Application withdrawn
This application was withdrawn.
Rejected
This application was rejected by SEC.
Test mode
This application was taken in "test mode."
This application, when complete, will not be submitted

What to do if an ERC customer receives a notice from the IRS

If the IRS sent a notice directly to your customer's address, give them this flyer detailing how they can upload the document(s) to ERC Specialists.

What to do now handout.

How ERC customers can contact ERCS or the IRS directly

If your customer wants to contact ERC Specialists or the IRS directly, they can follow the instructions on this flyer. Note: They also should have received the email below from ERCS.

What to do if you have questions handout.

How ERCAD customers can contact CLV or the IRS directly

If your customer wants to contact CLV & Associates Law Firm or the IRS directly, they can follow the instructions on this flyer.

Contact CLV Handout

How SETC customers can contact SEC or the IRS directly

If your customer wants to contact Self Employed Credits or the IRS directly, they can follow the instructions on this flyer.

Contact SEC flyer
#7 — ERCS email to expedite recovery of ERC refund (September 15, 2024)

Letter from the ERCS CEO

Note: As a TRS Consultant, you cannot contact ERCS for any reason. TRS is the ERCS affiliate, and all communication must be done through us. Only ERCS customers may contact ERCS directly regarding their Employee Retention Credit (ERC). All TRS independent consultants with customers who received this email will be notified.

Dear (Customer),

You’re receiving this email because ERC Specialists believes you are very likely in a prime position to expedite the recovery of your Employee Retention Credit (ERC) refund. We understand that waiting for this refund has been frustrating, especially with the recent updates from the IRS suggesting there will be further delays in processing your refund. The unfortunate reality is that unless action is taken, you could be waiting even longer for your refund or worse, risk having your ERC disallowed altogether.

If you’re at the point where waiting is no longer an option, or if you’re concerned about the possibility of your refund being disallowed, we want to make sure you understand your rights and your options. We have been working closely with legal counsel that has significant experience and success representing businesses with issues regarding their ERC claims. After reviewing, they have determined that filing a refund suit against the IRS may be your most effective route to obtain your refund. This legal action is very likely the best way to expedite the refund process, ensuring you receive the funds you are rightfully owed.

At ERC Specialists, we’ve been tirelessly working to advocate for the timely processing of our customers’ claims. Despite our efforts, the IRS continues to delay processing thousands of claims, while at the same time disallowing many others. As a reminder, there are generally two methods for establishing ERC eligibility: (1) showing a decline in gross receipts, or (2) demonstrating a full or partial suspension of operations due to governmental mandates. You indicated that you had a decline in gross receipts which means filing a refund suit very likely presents the strongest case to secure your funds quickly.

We understand that the idea of legal action may seem daunting, but we’re here to support you every step of the way and make it an easy option for you. Below, we’ve provided answers to common questions to help clarify the process and alleviate any concerns you may have.

Why is taking legal action necessary?

Filing a lawsuit can compel the IRS to act faster. Litigation creates legal pressure, often leading the agency to prioritize your claim to avoid further legal entanglements or potential negative rulings.

How much will this cost?

One of the most common reasons small businesses hesitate to sue the IRS is the perceived high cost of legal representation. Many business owners worry that hiring a high-profile attorney or law firm to take on a government agency like the IRS will require significant financial resources, which may already be stretched thin.

We understand these concerns, which is why we’ve worked hard to negotiate a solution that ensures you can access top-tier legal help without any immediate financial impact. Through our strategic partnerships with experienced tax attorneys and law firms, we’ve created a plan where you will not need to pay anything upfront. This structure allows you to file a refund suit with no out-of-pocket expenses, ensuring that you’re not taking on additional financial strain just to recover the funds to which you’re entitled.

Will filing a suit cause the IRS to target me?

The IRS is required by law to act fairly and without bias. There are strict legal protections in place to prevent taxpayers from experiencing any form of retaliation, including harassment or unfair audits. Retaliation is prohibited by section 1203 of the Internal Revenue Service Restructuring and Reform Act of 1998. Link. The Commissioner is required to fire any IRS employee who engages in retaliation. The actions and consequences are laid out here. If anyone is interested in additional details from the IRS employee manual, the applicable section is here. We feel the risk for you is if you don’t act.

What are the next steps?

If you’re interested in exploring the refund suit process further, click the link below and verify your contact information.. After you’ve confirmed your information, we will arrange a no obligation nor cost consultation with an experienced tax attorney to answer any questions you might have and outline the path forward. To get started click here [personalized link for customer].

Sincerely,

Mark Sullivan
CEO, ERC Specialists

#6 — ERCS email to TRS and their other affiliates (August 22, 2024)

ERC supporting customers

Note: As a TRS Consultant, you cannot contact ERCS for any reason. TRS is the ERCS affiliate, and all communication must be done through us. Only ERCS customers may contact ERCS directly regarding their Employee Retention Credit (ERC).

Dear Affiliate,

As you may already know, we have seen an influx of disallowance notices from the IRS. The breakdown so far has been as follows:

  • Not Operating As a Business
    If our advanced software can determine that a customer is indeed an operating business (which is the overwhelming majority), we are encouraging them to appeal.
  • No Government Order/Partial Suspension
    The case can be made that even though there weren't many Q3 2021 government shutdown orders in place, there was a lagging effect from previous shutdown orders that impacted the business in Q3 2021. We are encouraging these customers to appeal.
  • Failed Gross Receipts Text
    The IRS doesn't have enough information to determine this accurately. We are encouraging these customers to review their financial documentation and appeal.

We have also received disallowances due to the business not filing their W2s, no FICA taxes paid, or due to being a government entity. Some of these scenarios will result in the customer not being eligible, but we are working through the ones we can correct. We have also seen many that were disallowed incorrectly due to an IRS error, and we are responding to those directly on behalf of the customer.

What are we doing to support customers?

We are sending out email campaigns for the big three disallowance reasons above. Each customer will have a folder including a letter from us that goes into detail about their disallowance, a protest template that has been drafted by our outside legal counsel, as well as instructions on how to complete the template. We are also providing an instructional video of Ryan from Strong & Hanni to discuss the template (and hopefully build confidence in the appeal process). We have also engaged the law firm to handle the higher dollar "pay now" customers. We want to point out that we do not have the documentation necessary to result in a successful appeal for the top three reasons listed above, which is why we must engage the customer in the process.

How can you help?

Our customer and affiliate support staff is limited, and we are trying to keep them available to assist our customers. Time is of the essence for these business owners, so we are prioritizing customer contacts, which will result in a backlog of Affiliate tickets. The two biggest things you can do to assist are:

  1. Discuss these unprecedented IRS actions with impacted customers and encourage them to appeal. However, under no circumstances should you complete an appeal on behalf of a customer.
  2. Refrain from opening tickets. If there is an urgent need for a customer, they need to contact us directly by phone 385-707-0170 or at support@ercspecialists.com.

We appreciate your patience as we diligently work through these efforts. We are hopeful that our efforts will reduce the impact of these notices and that these business owners will receive the credits they are eligible for. As always, we are grateful for you and your support!

Regards,

Affiliate Success Team
ERC Specialists

#5 — Example of an excellent ERCS response to an upset customer (August 13, 2024)

ERCS shares your frustration

Dear (Customer),

I understand and share your frustration. We have continually updated our processes to remain in line with the guidance the IRS has slowly released over the past couple of years.  We submit based on the information received in the questionnaire by the business, and I assure you that our determination is in line with what is outlined in the law.

Unfortunately, the IRS is taking unprecedented action and making determinations that we feel are inaccurate. We are encouraging customers to appeal because we believe you are eligible for this credit and we would hate for you to walk away from what we feel you should receive.

There were many bad actors that entered the ERC processing space, and their lack of compliance has hurt everybody--unethical actions are what resulted in the moratorium. Many of these have already gone insolvent, and their customers are left with no recourse.  We have always done everything with a Compliance First mindset, and we stand behind the work we do.

If we could appeal on your behalf, I assure you that we would, but we do not have the ability to do that. Part of the reason for this is we do not have the documentation necessary for a successful appeal. We were only provided payroll and 941s to calculate your credit, but this denial based on Gross Receipts which requires financial records that we don't have.

If you choose not to appeal, our policy as stated in our customer agreement is that we will refund our fee for any disallowed quarters, in spite of the work we have done on the filing. We will not keep money that doesn't result in a successful credit.

We are committed to providing excellent service to our customers regardless of the outcome the amendment.

I am sorry for the aggravation this has caused, it is not the outcome that should have happened, but we are all subject to the determinations of the IRS.

We are here to assist however we can. Thanks for reaching out and sharing your experience.

Best,

VP of Experience
ERC Specialists

#4 — IRS Disallowance (August 6, 2024 — ERCS Update for Field)

What ERCS is doing to help customers with the recent disallowal notices from the IRS

As you may already know, we are seeing an influx of disallowal notices from the IRS. We are currently sitting at a little over 2000 of these. We haven't categorized all of the ones that came in recently yet, but the breakdown so far has been as follows:

  • 25% - Not Operating As a Business
    • If we have access to tax records, and can see they are indeed an operating business (which is the overwhelming majority), we are encouraging these customers to appeal.
  • 52% -  No Government Order/Partial Suspension (that impacted the business)
    • This is similar...there is also the case to be made that even though there weren't many Q3 2021 shut downs, there was a lagging effect on the supply chain that impacted the business. We are encouraging these customers to appeal.
  • 18% -  Failed Gross Receipts Test
    • The IRS doesn't have enough information to accurately determine this. We are encouraging these customers to appeal.

We have also had a handful of rejections due to the business not filing their W2s, no FICA taxes paid, or due to being a government entity. Some of these scenarios will result in the customer not being eligible, but we are working through the ones we can correct.

We also have had about 4 dozen rejected incorrectly due to an IRS error. These say we didn't check a checkbox . . . but it is clearly checked on the 941s, so we can easily respond to these.

What are we doing to support customers?

Besides researching to see if we feel like the customer should appeal, we will be sending out email campaigns today for the big three disallow reasons. Each customer will have a folder that they will have access to with a letter from us that goes into detail about their disallowal, along with a protest template that has been drafted by our outside legal counsel, as well as instructions on how to complete the template. We are also providing a video of Ryan from Strong & Hanni to discuss the template (and to hopefully build confidence in the appeal process).

I also want to call out Pay Now customers...since these customers have already paid, we are handling them with "Kid Gloves" and are having Ryan at Strong & Hanni reach out to these customers directly.

[Note: TRS will add the shared resources here once we have access to them.]

How can you help?

Our customer and affiliate support staff is limited, and we are trying to keep them available to assist our customers. Time is of the essence for these business owners so we will be prioritizing customer contacts which will result in a backlog of Affiliate contacts. If you have an affiliate network, the biggest thing you can do to help is to tell them not to reach out right now. The customers need to be the ones determining how to proceed. . . . We appreciate your patience  as we diligently work through this torrent of notices.

We are hopeful that our efforts should reduce the impact of these notices and that we can get these business owners the credits they are eligible for. As always, we are grateful for you and your support!

#3 — Follow Up ERCS Correspondence

In response to questions ERCS has been receiving from customers about the IRS News Release, this follow up communication was sent on 6/25/24.

Dear [Customer],

As we've received customer inquiries regarding the IRS News Release from last week, we wanted to provide some additional clarification.

Customers have reached out wanting to know which risk category they fall into. The IRS has not shared their criteria for these categories beyond what is listed in the News Release.

Based on our processes, we feel most of our customers will land in the "low" to "medium" risk categories. Based on our experience in filing this specific credit, we feel the "high" risk category may be comprised on businesses that didn't pay wages or didn't exist during the eligibility period, and filed claims anyway.

We have recently seen promising results from customers reaching out to their local government representatives. If you have not already done so, we'd encourage you to share your concerns and frustrations with the delays in ERC processing.

As always, we're here to support you. Thanks you for your continued trust in us.

Sincerely,

Mark Sullivan
ERC Specialists, CEO

#2 — New ERCS Correspondence

In late June 2024, Mark Sullivan (ERC Specialists, CEO) emailed ERCS customers in Awaiting IRS status.

Dear (Customer),

As you know, we've all been waiting on the IRS for information about the ERC processing moratorium ending. The IRS released an update yesterday, found here: IRS News Release - IR-2024-169.

The main points include:

The IRS has used the time since the moratorium was implemented to digitize information and analyze unprocessed ERC claims.

Based on their analysis, they have separated pending claims into 3 categories:

1. Claims filed before the moratorium, determined to be "low risk," will begin to be processed, at a slower speed than they were previously, with the first payments for these claims being sent out later this summer. This is great news!

2. Claims filed before the moratorium, determined to be "medium risk," may require additional information from the taxpayer before processing.

  • For customers in this category, there is nothing that needs to be done now.
  • If the IRS reaches out to you for additional information, ERC Specialists can provide a packet of supporting documentation for your ERC claim.

3. Those claims determined to be "high risk" will be denied.

  • These claims include filings with warning signals that clearly fall outside the guidelne established by Congress.
  • ERC Specialists did not knowingly file any high-risk claims. If the information provided in your questionnaire was accurate, and you reviewed your eligibility criteria prior to submitting your claim, you can rest assured that we stand by the quality of our work and our processes in filing ERC claims. Compliance with IRS guidelines has always been our top priority.

Note: Claims filed during the moratorium (after September 14, 2023) will not be processed at this time. The IRS will be working with Congress to determine next steps for these claims.

We will let you know when we receive any additional updates.

Generally, the oldest claims will be worked first.

The IRS cautioned taxpayers that the process will take time, and warned that processing speeds will not return to levels that occurred last summer. The agency emphasized those with ERC claims should not call IRS toll-free lines because additional information is generally not available on these claims as processing work continues.

The ERC is a legitimate program, and we expect the IRS to fulfill its obligation to eligible businesses and pay out the credits they claimed. Again, if the information you provided in the questionnaire was accurate, and you reviewed the eligibility criteria when you made your claim, you can rest assured that we stand by our quality of work and our processes in filing your ERC claim. Compliance with IRS guidelines surrounding the ERC has always been our top priority.

The IRS has provided tools, including an ERC Eligibility Checklist, Warning Signs of an Incorrect ERC Claim, and an ERC FAQ — all are linked in the news release. These may be helpful if you'd like to review your claim.

Please let us know if you have any concerns, questions, or if you would like a copy of the supporting documentation for your ERC claim.

Thank you for trusting ERC Specialists with your business.

Sincerely,

Mark Sullivan
ERC Specialists, CEO

#1 — Initial ERCS Correspondence

In May 2024, Mark Sullivan (ERC Specialists, CEO) emailed every ERCS customer dealing with the IRS delay.

Dear [Customer],

Thank you for choosing to process your claim with ERC Specialists. We understand the frustration you may be experiencing regarding the delay in receiving responses from the IRS. We want to assure you that we are committed to supporting you through this process.

We recognize that the IRS processing delays are impacting your financial situation and business operations. Although we do expect the IRS to resume processing at some point, to expedite the process, we encourage you to reach out to your local political representatives.

Your voice matters, and by expressing your concerns to government leaders in your area, you can help bring attention to the issue and prompt action.

To assist you in this outreach initiative, we have prepared a message for you to share with your local government representative.

Simply visit this link [customized for customer] to access the message, along with direct links to your local senator's contact form. Reaching out to your local senator is the most effective way to address and resolve this issue.

This outreach will only take one minute of your time, yet its effects will be far-reaching, benefiting not only your business but also thousands of small businesses throughout the country.

If you have any questions or need further assistance, please do not hesitate to contact us at irsdelay@ercspecialists.com.

We are here to support you every step of the way.

Sincerely,

Mark Sullivan
ERC Specialists, CEO

What does that mean?

There are two statuses for each ERC file: TRS and ERCS or CLV

Note: All ERC file work by TRS, ERCS, and CLV ceased when we reached the IRS deadline at the end of January. Any ERC not filed with the IRS by that date did not make it through the process.

Tax Rebate Specialists

If an ERC file was rejected, abandoned, or did not make it through to either ERCS or CLV, it has been tagged as "Closed-Lost." Any TRS status other than "Package Sent" or "Paid-Complete" in your TRS dashboard indicates that the file is considered "Closed-Lost."

ERC Specialists

If an ERC (Employee Retention Credit) file was sent to ERCS, completed its process, received a credit amount, approved by the business owner, and filed with the IRS, it has been tagged as "Closed-Won!" However, it's important to note that this tag does not indicate that the file has been processed by the IRS and checks sent to the eligible business owner.

CLV & Associates Law Firm

If an ERCAD (ERC with Audit Defense) file was sent to CLV, completed its process, received a credit amount, approved by the business owner, and filed with the IRS, it has been tagged as "Closed-Won!" However, it's important to note that this tag does not indicate that the file has been processed by the IRS and checks sent to the eligible business owner.

TRS logo
Package sent
Full file was sent to either ERC Specialists or
CLV & Associates Law Firm
Paid - Complete
The commission has been paid to consultants
Rejected
File rejected, withdrawn, abandoned, or determined not eligible a not sent to either ERC Specialists or CLV & Associates Law Firm
Note: If the file did not make it through the TRS process, was not sent to either ERCS or CLV, and is tagged 'Closed-Lost,' it means that the process has ended for this particular file. This status provides closure and allows us to focus on the next steps.
ERCS logo
Filing with IRS
ERCS filed ERC with IRS
Awaiting IRS payment
Waiting on IRS to process file and for
US Treasury to send checks
Invoiced
Customer is invoiced for checks as received
Reconciled
A payment and corresponding invoice have been reconciled
or there is currently nothing due
Overdue
Customer has at least one unpaid invoice
In fee recovery
Account has been given to ERCS fee recovery team
In collections
Account has been sent to outside law firm for collection
Fully paid
Customer has fully paid the invoice
Rejected
File rejected, withdrawn, abandoned, or determined not eligible prior to the analysis being sent to customer
Rejected - Analysis sent
File failed TRV (Tax Record Verification) or was rejected after analysis sent (counts for promotions & Million Dollar Club totals)
Rejected - After signed
File rejected, ineligible, or withdrawn after being signed (counts for Ambassador & Envoy qualifications)
Account complete
IRS has issued ALL checks to customer and customer's balance is fully paid
Note: If the file did not make it through the ERCS process, was not filed with the IRS, and is tagged 'Closed-Lost,' it means that the process has ended for this particular file. This status provides closure and allows us to focus on the next steps.
TRS logo
Filed with IRS
CLV & Associates Law Firm filed ERC with IRS
(these ERCs include Audit Defense)
Awaiting IRS payment
Waiting on IRS to process file and for
US Treasury to send checks
Account complete
IRS has issued ALL checks to customer and customer's balance is fully paid
Rejected - Analysis sent
File failed TRV (Tax Record Verification) or was rejected after analysis sent (counts for promotions & Million Dollar Club totals)
Rejected - After signed
File rejected, ineligible, or withdrawn after being signed (counts for Ambassador & Envoy qualifications)
Note: If the file did not make it through the CLV process, was not filed with the IRS, and is tagged 'Closed-Lost,' it means that the process has ended for this particular file. This status provides closure and allows us to focus on the next steps.
Tax Rebate Specialists

Documents & Articles

Statement of Policies and Procedures
TRS independent consultant documentation

TRS Statement of Policies and Procedures

Please download and read the latest version of our policies and procedures.

Tiered Compensation Plan
TRS independent consultant documentation

TRS Tiered Compensation Plan

Read about the Tax Rebate Specialists tiered compensation plan for ERCs and SETCs.

How Commissions Work
TRS independent consultant documentation

How Commissions Work

Understand the process Tax Rebate Specialists uses to pay out commissions to our independent consultants.

NTA Blog Article
National Taxpayer Advocate - 8/21/24

Did You Receive a Notice of Claim Disallowance for Your Employee Retention Credit Refund Claim? If So, Now What?

Restart Article
MSN.com - 8/15/24

IRS Restarts Processing of Some ERC Refunds: What to Know

IRS Article
IRS.gov - 8/15/24

IRS reopens Voluntary Disclosure Program to help businesses with problematic Employee Retention Credit claims

The Hill Article
The Hill - 8/8/24

IRS to start ‘intensifying audits’ on bogus employee retention claims

Senate Kills Article
The Wall Street Journal - 8/1/24

Senate Kills Bipartisan Tax Bill

JDSupra Article
JDSupra.com - 8/1/24

Employee Retention Credit Voluntary Disclosure Program to Be Reopened: What You Need to Know

MSN Article
MSN.com -7/22/24

1.4 million COVID-era tax credit claims still unprocessed. Congress must urge IRS to act

Forbes Logjam Article
Forbes.com - 6/30/24

What To Do If The IRS Denies Your ERC Refund Claim

Forbes Logjam Article
Forbes.com - 6/21/24

IRS Breaks ERC Logjam. What Does This Mean For the Average Joe?

IRS.gov Article
IRS.gov - 6/20/24

IRS Enters Next Stage of ERC Work; Review Indicates Vast Majority Show Risk of Being Improper

Kiplinger.com Article
Forbes.com - 6/18/24

What's Happening With the Employee Retention Credit and the IRS?

Bloomberg.com Article
BloombergLaw.com - 6/17/24

A Covid Lifeline for Businesses Has Become Curse for the IRS

Forbes.com Article
Forbes.com - 6/17/24

In Pending Litigation, IRS Reveals Strategy For Managing ERC Backlog

MSN.com Article
MSN.com - 6/14/24

Didn't Get Your Employee Retention Credit? Sue the IRS!

Journal of Accountancy Article
JournalOfAccountancy.com - 6/12/24

9 Months Into ERC Claim Processing Moratorium, Still a Waiting Game

JDSupra Article
JDSUPRA - 6/6/24

Why Some Taxpayers With Unprocessed ERC Claims Should Consider Filing a Refund Lawsuit

JDSupra Article
JDSUPRA - 5/30/24

ERTC Refund Lawsuits: Is Now the Time to File?

Forbes Article
Forbes - 5/23/24

What's Next For ERC Refund Claims Pending With the IRS?

PR Newswire Article
IRS - 5/22/24

IRS Employee Retention Credit Compliance Effort Tops $1 Billion Threshold Since Fall

JDSupra Article
WSJ.com - 5/21/24

The IRS Money Hole Gets Deeper

PR Newswire Article
PR Newswire - 5/16/24

Stenson Tamaddon Files Lawsuit Against IRS and Treasury Department Over ERC Program