{"id":"LAW-110","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","eco":"","issuer":"Internal Revenue Service","authority":"","instrument":"IR-2023-193 (October 19, 2023): the claim-withdrawal process, IRS news release IR-2023-193; IRS.gov \u0027Withdraw an Employee Retention Credit (ERC) claim\u0027 page (Page Last Reviewed or Updated: 02-Jun-2026)","title":"IR-2023-193 (October 19, 2023): the claim-withdrawal process, IRS news release IR-2023-193; IRS.gov \u0027Withdraw an Employee Retention Credit (ERC) claim\u0027 page (Page Last Reviewed or Updated: 02-Jun-2026)","dateIssued":"2023-10-19","effective":"","end":"","startDate":"2023-10-19","endDate":"","quarters":[],"types":[],"addressees":[],"clause":"","enforcement":"","functions":[],"notes":"","sourceUrl":"","snapshot":"","fileExists":true,"fileBytes":254447,"grade":"primary","character":"","description":"","collection":"LEG-B","url":"/library/LAW-110","exhibitUrl":"/exhibit/LAW-110","citation":"Internal Revenue Service, IR-2023-193 (October 19, 2023): the claim-withdrawal process, IRS news release IR-2023-193; IRS.gov \u0027Withdraw an Employee Retention Credit (ERC) claim\u0027 page (Page Last Reviewed or Updated: 02-Jun-2026) (Oct. 19, 2023) (Ex. LAW-110)","stateName":"","related":["LAW-143","LAW-109","LAW-112","LAW-111","LAW-133"]}