{"id":"LAW-137","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","eco":"","issuer":"Internal Revenue Service","authority":"","instrument":"National Taxpayer Advocate blog, April 27, 2026 (updated May 1, 2026): \u0027Protect Your Employee Retention Credit Claim: Use IRS\u0027s New Streamlined Process to Request an Extension\u0027, taxpayeradvocate.irs.gov NTA Blog (Wayback capture 20260519230327); IRS \u0027Understanding your CP320B notice\u0027 page (Page Last Reviewed or Updated: 23-Apr-2026)","title":"National Taxpayer Advocate blog, April 27, 2026 (updated May 1, 2026): \u0027Protect Your Employee Retention Credit Claim: Use IRS\u0027s New Streamlined Process to Request an Extension\u0027, taxpayeradvocate.irs.gov NTA Blog (Wayback capture 20260519230327); IRS \u0027Understanding your CP320B notice\u0027 page (Page Last Reviewed or Updated: 23-Apr-2026)","dateIssued":"2026-04-27","effective":"","end":"","startDate":"2026-04-27","endDate":"","quarters":[],"types":[],"addressees":[],"clause":"","enforcement":"","functions":[],"notes":"","sourceUrl":"","snapshot":"","fileExists":true,"fileBytes":180072,"grade":"primary","character":"","description":"","collection":"LEG-B","url":"/library/LAW-137","exhibitUrl":"/exhibit/LAW-137","citation":"Internal Revenue Service, National Taxpayer Advocate blog, April 27, 2026 (updated May 1, 2026): \u0027Protect Your Employee Retention Credit Claim: Use IRS\u0027s New Streamlined Process to Request an Extension\u0027, taxpayeradvocate.irs.gov NTA Blog (Wayback capture 20260519230327); IRS \u0027Understanding your CP320B notice\u0027 page (Page Last Reviewed or Updated: 23-Apr-2026) (Apr. 27, 2026) (Ex. LAW-137)","stateName":"","related":["LAW-151","LAW-139","LAW-118","LAW-153","LAW-150"]}