{"id":"LAW-135","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":"2026-09-26","effective":"","end":"","startDate":"2026-09-26","endDate":"","quarters":[],"types":[],"addressees":[],"clause":"","enforcement":"","functions":[],"notes":"","sourceUrl":"","snapshot":"","fileExists":true,"fileBytes":80919,"grade":"primary","character":"","description":"","collection":"LEG-B","url":"/library/LAW-135","exhibitUrl":"/exhibit/LAW-135","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) (Sept. 26, 2026) (Ex. LAW-135)","stateName":"","related":["LAW-119","LAW-120","LAW-121","LAW-122","LAW-125","LAW-144","LAW-150"]}