Internal Revenue Service, IRS Publication 5887 (Rev. 12-2024), 'Employee Retention Credit Eligibility Checklist,' and the interactive checklist page, Publication 5887 (Rev. 12-2024), Catalog Number 94470G; irs.gov ERC Eligibility Checklist page (Page Last Reviewed or Updated: 02-Jun-2026) (Dec. 1, 2024) (Ex. LAW-149)
Internal Revenue Service, IR-2024-263 (October 10, 2024), IRS news release IR-2024-263 (Oct. 10, 2024) (Ex. LAW-116)
