Ex. LAW-135 Legal authority Primary source read

IR-2023-193 (October 19, 2023): the claim-withdrawal process, IRS news release IR-2023-193; IRS.gov 'Withdraw an Employee Retention Credit (ERC) claim' page (Page Last Reviewed or Updated: 02-Jun-2026)

Internal Revenue Service (Legal authority)

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The COVID Project

Level: Legal authority
Issued: 2026-09-26 Sept. 26, 2026
In force: Sept. 26, 2026 (no end date recorded; counted as in force for 120 days)

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Exhibit	Instrument	Issuer	Issued	Relation
Ex. LAW-119	IRS.gov 'Employee Retention Credit' page: monthly inventory statement, irs.gov/coronavirus/employee-retention-credit, Page Last Reviewed or Updated: 08-Sep-2026; read live September 27, 2026 (unchanged from the September 26, 2026 capture)IRS.gov 'Employee Retention Credit' page: monthly inventory statement…	Internal Revenue Service	Sept. 26, 2026	Same issuer, within ninety days
Ex. LAW-120	IRS.gov 'Frequently asked questions about the Employee Retention Credit' (current page), irs.gov/coronavirus/frequently-asked-questions-about-the-employee-retention-credit, Page Last Reviewed or Updated: 27-Jul-2026IRS.gov 'Frequently asked questions about the Employee Retention Credit' (current page)…	Internal Revenue Service	Sept. 26, 2026	Same issuer, within ninety days
Ex. LAW-121	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)IRS Publication 5887 (Rev. 12-2024), 'Employee Retention Credit Eligibility Checklist,' and the interactive…	Internal Revenue Service	Sept. 26, 2026	Same issuer, within ninety days
Ex. LAW-122	IRS.gov 'Understanding Letter 105-C, Disallowance of the Employee Retention Credit', irs.gov/newsroom/understanding-letter-105-c-disallowance-of-the-employee-retention-credit; LAW-122 shows Page Last Reviewed or Updated: 27-Apr-2026; the live page saved September 27, 2026 as LAW-150 shows 21-Jul-2026IRS.gov 'Understanding Letter 105-C, Disallowance of the Employee Retention Credit'…	Internal Revenue Service	Sept. 26, 2026	Same issuer, within ninety days
Ex. LAW-125	Instructions for Form 941-X (Rev. April 2026), Instructions for Form 941-X (Rev. 4-2026), p. 2Instructions for Form 941-X (Rev. April 2026), Instructions for Form 941-X (Rev. 4-2026), p. 2	Internal Revenue Service	Sept. 26, 2026	Same issuer, within ninety days
Ex. LAW-144	National Taxpayer Advocate blog, April 27, 2026 (updated May 1, 2026): 'Protect Your Employee Retention Credit Claim: Use IRS's New Streamlined Process to Request an Extension', taxpayeradvocate.irs.gov NTA Blog (Wayback capture 20260519230327); IRS 'Understanding your CP320B notice' page (Page Last Reviewed or Updated: 23-Apr-2026)National Taxpayer Advocate blog, April 27, 2026 (updated May 1, 2026): 'Protect Your Employee Retention Credit…	Internal Revenue Service	Sept. 26, 2026	Same issuer, within ninety days
Ex. LAW-150	IRS.gov 'Understanding Letter 105-C, Disallowance of the Employee Retention Credit', irs.gov/newsroom/understanding-letter-105-c-disallowance-of-the-employee-retention-credit; LAW-122 shows Page Last Reviewed or Updated: 27-Apr-2026; the live page saved September 27, 2026 as LAW-150 shows 21-Jul-2026IRS.gov 'Understanding Letter 105-C, Disallowance of the Employee Retention Credit'…	Internal Revenue Service	July 21, 2026	Same issuer, within ninety days

IR-2023-193 (October 19, 2023): the claim-withdrawal process, IRS news release IR-2023-193; IRS.gov 'Withdraw an Employee Retention Credit (ERC) claim' page (Page Last Reviewed or Updated: 02-Jun-2026)

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