Results for “Notice 2021-20”

1. Ex. LAW-033 Legal authority Mar. 1, 2021

   Notice 2021-20 (IRS release PDF, Mar. 1, 2021), 2021-11 I.R.B. 922

   Internal Revenue Service

2. Ex. GOV-005 Court filing Mar. 1, 2021

   Notice 2021-20, 2021-11 I.R.B. 922 (Mar. 1, 2021), 'Guidance on the Employee Retention Credit under Section 2301 of the Coronavirus Aid, Relief, and Economic Security Act'

   United States

   The Notice as released (irs-drop PDF).

3. Ex. LAW-101 Legal authority Mar. 15, 2021

   Notice 2021-20, 2021-11 I.R.B. 922

   Internal Revenue Service

4. Ex. AGY-TERRITORIES-105 Order Mar. 1, 2021

   Notice 2021-20, Question and Answer 4

   Guidance on the Employee Retention Credit under Section 2301 of the CARES Act: Q&A-4, Are employers in U.S. Territories eligible for the employee retention… · Internal Revenue Service · United States - Internal Revenue Service (eligibility authority for territorial employers)

   Other
5. Ex. LAW-020 Legal authority Jan. 4, 1932

   Lewis v. Reynolds, 284 U.S. 281 (1932)

   Supreme Court of the United States

6. Ex. LAW-042 Legal authority July 6, 1976

   United States v. Janis, 428 U.S. 433 (1976)

   Supreme Court of the United States

7. Ex. CT-001 Order Mar. 10, 2020

   Declaration of Public Health and Civil Preparedness Emergencies

   Declaration of Public Health and Civil Preparedness Emergencies (letter to the Secretary of the State and the Clerks of the General Assembly) · Governor Ned Lamont · Connecticut

   Emergency declarationQuarantine and isolation2020 Q22020 Q3
8. Ex. GOV-004 Court filing Oct. 18, 2023

   Office of Chief Counsel, IRS, Memorandum AM 2023-007 (Oct. 18, 2023; released Nov. 3, 2023), 'Issues Related to Whether an Employer Experienced a Full or Partial Suspension... Due to Communications from the Occupational Safety and Health Administration'

   United States

   … the employer's business of not less than 10 percent to fall within the provisions of Notice 2021-20.' Exhibit p. 1: 'This GLAM may not be used or cited as precedent.' This is the Oct. 18, 2023 memorandum the Opening Brief quotes at 11 (3-ER-505) and …

9. Ex. LAW-035 Legal authority Sept. 26, 2026

   26 C.F.R. 1.6662-3 (eCFR current)

   Treasury; eCFR

   … court cases; congressional intent as reflected in committee reports...;... notices, announcements and other administrative pronouncements published by the Service in the Internal Revenue Bulletin (d)(3)(iii)... Reasonable basis is a relatively high standard …

10. Ex. LAW-036 Legal authority Sept. 26, 2026

    26 C.F.R. 1.6662-4 (eCFR current)

    Treasury; eCFR

    … court cases; congressional intent as reflected in committee reports...;... notices, announcements and other administrative pronouncements published by the Service in the Internal Revenue Bulletin (d)(3)(iii)... Reasonable basis is a relatively high standard …

See all 11 instruments in the Library

1. The Law

   Notice 2021-20

   • The United States' own description of the Notice Notice 2021-20 is, on the United States' own theory, non-binding guidance that "lacks the force of law," whose 10 percent figure is "a safe harbor" and "not an eligibility requirement," and whose provisions "merely construe" a statute that "will control whether a refund is warranted."
   • The United States' own description of the Notice Throughout this page the "Service" is the Internal Revenue Service; the "United States" is the Government as litigant; the "Notice" is Notice 2021-20, 2021-11 I.R.B. 922; the "Suspension Clause" is the operative statutory text; and the "Library" is this site's Orders Library.
   • March 1, 2021: the six changes of Notice 2021-20 Notice 2021-20 (Mar. 1, 2021)

   62 matching sentences on this page.

2. The IRS

   In the Government's Own Words

   • The Notice is guidance, and the statute controls But Notice 2021-20 is merely guidance issued so that the public can have the benefit of knowing how the IRS is interpreting the relevant ERC statutory provisions.
   • The Notice is guidance, and the statute controls It wrote that "[i]f Notice 2021-20 did not exist, the IRS would still have a duty to approve or deny a claim for refund under I.R.C. § 3134 using its own interpretation of its terms and, in any refund suit, the courts would still determine whether the IRS's interpretation was correct or not," and that "[w]hether …
   • The Notice is guidance, and the statute controls Notice 2021-20 simply provides the IRS's interpretation of the terms "governmental order" and "partially suspended" to the public.

   15 matching sentences on this page.

3. The IRS

   Letter Decoder

   • What the letters are Form 886-A, Explanation of Items, is the examiner's narrative attached to an examination report; in the Ninth Circuit record of Stenson Tamaddon, LLC v. IRS, No. 25-4217, Forms 886-A decided claims on the ten percent figure of Notice 2021-20 (the "Notice").
   • 3. The Notice as governing law Notice 2021-20 governs the ERC for all periods.
   • 3. The Notice as governing law The United States wrote that the Notice "is merely guidance" and "lacks the force of law" (GP-01, Doc. 44 at 19), that "[w]hether Notice 2021-20 exists or not, the statute will control whether a refund is warranted" (GP-02, Doc. 44 at 24; see also GP-03, GP-05, GP-06, GP-07, GP-57).

   7 matching sentences on this page.

4. Analysis

   Partial Suspension: the Test and the Method

   • … page the Internal Revenue Service is the "Service"; the Government as a litigant is the "United States"; Notice 2021-20, 2021-11 I.R.B. 922 (released March 1, 2021), is the "Notice"; the operative statutory text, section 2301(c)(2)(A)(ii)(I) of the CARES Act and section 3134(c)(2)(A)(ii)(I) of the Internal Revenue …
   • Step one. The order: issuer, instrument, date, exhibit … local official imposing a curfew on residents that impacts the operating hours of a trade or business" (Notice 2021-20, 2021-11 I.R.B. 922, Q&A-10, at 927-28).
   • Step two. The function of the business it reached The Notice's own Q&A-17, Example 4, describes a hospital that stays open under an order that "prevents Employer H from performing elective and non-urgent medical procedures" and calls it partially suspended; Example 2 describes a restaurant that "resumed all categories of its business operations" under a spacing order …

   25 matching sentences on this page.

5. The Law

   The Statute

   • The clause controls And it has told the District of Arizona and the Ninth Circuit that Notice 2021-20 (the "Notice"), which supplies those definitions, has no force of law.
   • The Notice's history shows that every narrowing gloss is a late… … "needs to substantiate ... a reduction ... of not less than 10 percent to fall within the provisions of Notice 2021-20," in the same year the United States told the District of Arizona that the figure "isn't an eligibility requirement" and the Ninth Circuit that it is "a quintessential safe harbor."
   • The Notice's history shows that every narrowing gloss is a late… Notice 2021-20, 2021-11 I.R.B. 922

   23 matching sentences on this page.

6. The Fourteen Grounds

   Ground 8. Modifications with "only a nominal effect"

   • Ground 8. Modifications with "only a nominal effect" And Notice 2021-20 (the "Notice") holds, in its own Q&A-17, Example 2, that a restaurant which "resumed all categories of its business operations" under an order requiring its indoor tables to be spaced six feet apart remained partially suspended, because the spacing rule "has more than a nominal effect on its …
   • The history of the sentence "But Notice 2021-20 is merely guidance issued so that the public can have the benefit of knowing how the IRS is interpreting the relevant ERC statutory provisions.
   • Notes … States, No. 2:25-cv-0181-TOR, ECF No. 38, at 14-15, 19-21 (E.D. Wash. May 28, 2026) ("Tri-State"); Notice 2021-20, 2021-11 I.R.B. 922, Q&A-17, Example 2, at 930. ↩

   4 matching sentences on this page.

7. Industry analysis

   Financial Services

   • The statute's operative text, called here the "Suspension Clause", asks whether an operation was fully or partially suspended during a quarter due to such orders; Notice 2021-20 (the "Notice") is the Service's own guidance on it, and the "United States" is the Government as it has spoken in court.
   • How a financial-services employer operates The "Notice" is Notice 2021-20, 2021-11 I.R.B. 922, and its questions and answers are cited as "Q&A-17, at 930".
   • The third quarter of 2021 Notice 2021-49 carries Notice 2021-20 into the third quarter of 2021, and under the Notice's own text "requiring employees and customers to wear face coverings" is a modification "required by a governmental order as a condition of reopening a physical space for business or service to the public," an employer that …

   27 matching sentences on this page.

8. Analysis

   The Story

   • The Notice has no force of law, and it binds the Service Whether Notice 2021-20 exists or not, the statute will control whether a refund is warranted.
   • The Notice has no force of law, and it binds the Service The United States wrote that the Notice "is merely guidance" and "lacks the force of law"; that "[i]f Notice 2021-20 did not exist, the IRS would still have a duty to approve or deny a claim for refund under I.R.C. § 3134 using its own interpretation of its terms and, in any refund suit, the courts would still …
   • The Notice has no force of law, and it binds the Service The Service's letters and Chief Counsel memoranda state that "Notice 2021-20 governs the ERC for all periods"; the United States told two federal courts the opposite.

   16 matching sentences on this page.

9. Analysis

   Continuing Suspension

   • The IRS's own guidance, Notice 2021-20, says that an employer suspended for part of a quarter is eligible for the whole quarter, and that a suspension continues through the period an order's compelled changes take to reverse.
   • The third pathway: the Notice's own recognition But Notice 2021-20 is merely guidance issued so that the public can have the benefit of knowing how the IRS is interpreting the relevant ERC statutory provisions. ...
   • Notes Notice 2021-20, 2021-11 I.R.B. 922, Q&A-22 and Example, at 932 (Ex. GOV-005) (the Example: an order in force from March 10 through April 30, 2020 makes the employer eligible "in the first quarter and second quarter of 2020"). ↩

   7 matching sentences on this page.

10. The Law

    The Cases

    • A federal court in Arizona held that Notice 2021-20 has no force of law.
    • On this page the Internal Revenue Service is the "Service"; the Government as a litigant is the "United States"; Notice 2021-20, 2021-11 I.R.B. 922, is the "Notice"; the operative statutory text is the "Suspension Clause"; and this site's Orders Library is the "Library."
    • Stenson Tamaddon, LLC v. IRS (D. Ariz. June 20, 2025), appeal No.… If Notice 2021-20 did not exist, the IRS would still have a duty to approve or deny a claim for refund under I.R.C. § 3134 using its own interpretation of its terms and, in any refund suit, the courts would still determine whether the IRS's interpretation was correct or not. ...

    9 matching sentences on this page.

11. Industry analysis

    Professional and Information Services

    • CB, the customer base Under the logic of Q&A-12 of Notice 2021-20 (the "Notice") and the statute's text, an order that closes a customer's operation is an order limiting commerce, and a project suspended because of it is suspended due to that order.
    • Ground 5. The orders affected customers, not the employer Form language of the Service's letters and Forms 886-A, invoking Notice 2021-20, Q&A-13
    • Ground 6. Voluntary measures Form language of the Service's letters and Forms 886-A, invoking Notice 2021-20, Q&A-14

    27 matching sentences on this page.

12. The Fourteen Grounds

    Ground 2. "Essential business and remained open"

    • The statute contains no such word … which used it to identify the premises that could remain open on conditions, and of Q&A-11 of the Notice (Notice 2021-20, 2021-11 I.R.B. 922), a document the United States has represented "lacks the force of law" in its opposition and cross-motion for summary judgment in Stenson Tamaddon, LLC v. IRS, No. …
    • Notes CARES Act § 2301(c)(2)(A)(ii)(I), 134 Stat. 281, 347-48 (Ex. LAW-001); I.R.C. § 3134(c)(2)(A)(ii)(I), 135 Stat. 4, 177 (Ex. LAW-003); Notice 2021-20, 2021-11 I.R.B. 922, Q&A-11, at 928; Doc. 44 at 19; Doc. 49 at 27. ↩
    • Notes Notice 2021-20, 2021-11 I.R.B. 922, Q&A-17, Examples 2 and 4, at 930; Q&A-19, at 931. ↩

• The Law

  Notice 2021-20

  Every question and answer, and what the United States says the Notice is.