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IRS Memo: ERC Supply Chain Qualifications

Your clients may have been told by a fly-by-night provider that any supply chain disruption qualifies them for millions in ERC. Now the IRS has released a memo clarifying which supply chain scenarios actually qualify and its much more narrow than what the tv commercials are pitching to your clients. alliantgroup’s prior analysis of the supply chain qualification is completely in line with the IRS’ memo and we’ve been evaluating, substantiating and rejecting ERC claims accordingly.

Join former Congressman Rick Lazio and former Senior Counsel to the Senate Finance Committee Dean Zerbe, as they walk you through the IRS memo and how it applies to your clients.

Learning Objectives

  • Background on the partial suspension test of ERC
  • Qualifying for supply chain under Notice 21-20
  • Qualifying and Non-qualifying scenarios under AM 2023-005
*Earn a .5 hour CPE Credit

Rick Lazio

Former U.S. Congressman alliantgroup Sr. Vice President

Dean Zerbe

Former Sr. Counsel, U.S. Senate Finance Committee alliantgroup National Managing Director

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