Employee Retention Credit Lawsuits
ERC Litigation Attorney
Key Takeaway
When the IRS denies or ignores your ERC claim, litigation is often the fastest way to get it moving again. Knowing which court fits your case — and what the IRS actually has to prove once you’re there — makes the difference between a claim that gets paid and one that sits for years.
Your ERC Claim Isn’t Dead — It’s Just Stuck
If the IRS has gone quiet on your ERC claim for six months or longer or sent you a formal denial letter (Letter 105-C), you still have options. You have the right to take your case to court, and you don’t owe the IRS a dime to do it.
The IRS is working through an enormous backlog of ERC claims, and its crackdown on fraudulent ones has caught plenty of legitimate businesses in the same net. Protests and phone calls rarely move things anymore — Appeals can take years. For a lot of business owners we talk to, going to court isn’t a last resort. It’s just the path that gets their claim in front of someone who has to actually look at it.
Depending on where your claim stands, we may file a refund suit in federal court, petition the U.S. Tax Court, or ask a court to step in if the IRS has just gone silent. Each path has its own deadlines and trade-offs, and we’ll walk you through what fits your situation on our call.
From Our Practice
Received a Denial Letter — or Still Waiting on Your Refund?
Free 15-minute call. No obligation. We’ll tell you honestly where things stand.
What We Handle
WHAT WE HANDLE
Refund Suit Litigation
We file suit in U.S. District Court or the Court of Federal Claims when the IRS has ignored your ERC claim for six months or longer, or formally denied it.
Tax Court Petitions
If you received a Letter 105-C disallowance, we petition the U.S. Tax Court on your behalf — no payment to the IRS required to get in the door.
Disallowance Litigation
Received a denial based on "no qualifying government order," a gross receipts miscalculation, or a PPP wage overlap dispute? We build the record to challenge it in court.
DOJ Settlement Negotiation
Once a case is filed, we negotiate directly with the Department of Justice attorney assigned to it.
Judgment & Interest Recovery
When a case resolves in your favor, we make sure you collect the full refund plus the statutory interest the IRS owes you.
How It Works
ERC Litigation: What You Need to Know
Why do so many valid ERC claims end up in litigation?
It’s not because these claims are weak — it’s because the system reviewing them is overwhelmed. When a claim sits without a decision for a year or more, going to court is often the only way to get an actual answer instead of another form letter.
My ERC claim was denied. Do I still have options?
Yes. A denial isn’t the end of the road — it can actually be what opens the door to litigation. Depending on how the denial was issued, you may have a limited window to act, so it’s worth getting a read on your options quickly rather than assuming the decision is final.
Do I need to go to court myself?
In almost every case, no. We handle the filings, the correspondence, and the back-and-forth with the government, and we keep you updated every step of the way. You stay focused on running your business while we handle the legal work.
Will filing suit slow down my refund even more?
No — it’s typically the opposite. Once a case is filed, it moves to a Department of Justice attorney who has real deadlines to respond to, which tends to move things faster than waiting on the IRS alone.
Talk to a Tax Attorney
Not Sure Where You Stand?
or call (619) 378-3138
Why Brotman Law
$160M+ in ERC Credits Defended
$160M+ Defended
We've defended over $160 million in ERC credits. We know what the IRS is looking for and how to protect your claim.
ERC Since Day One
We've been working with ERC claims since the CARES Act was enacted. Our experience spans the full life cycle of this credit — including litigation.
Eligibility Expertise
Government orders, gross receipts tests, supply chain disruption — we understand every eligibility pathway and how to prove it in court.
Real Federal Court Experience
Sam Brotman is admitted to practice in U.S. Tax Court, the Court of Federal Claims, and multiple federal district courts — the actual courtrooms where these cases get decided.
Appeals & Litigation Track Record
When Appeals fails to produce a fair result, we take the fight to court and litigate for every dollar of credit you're entitled to.
We Know When to Settle — and When to Fight
Most ERC cases settle once the government reviews the full record. We know how to position your case for the strongest settlement, or take it to trial if that's what it takes.
Learn More
ERC Guides & More
ERC Guide
Our comprehensive guide to the Employee Retention Credit — eligibility, calculations, and current IRS enforcement.
Read the Guide →Free GuideERC Appeals
If your ERC claim was denied, learn about the appeals process.
Read the Guide →Free GuideERC Disallowance Letters
That's the IRS's formal denial of your ERC claim — and it starts a two-year countdown to take your case to court. Here's what it means and what to do next.
Read the Guide →FREE GUIDE
Read our ERC Guide
A comprehensive, attorney-written resource covering everything you need to know about this topic.
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Frequently Asked Questions
Can I sue the IRS for not processing my ERC claim?
Yes. If it’s been six months or more since you filed and you haven’t heard anything, you already have a legal basis to act. The longer the silence, the stronger that case tends to be.
How much does an ERC litigation attorney cost?
It depends on the size of your claim and how far the case needs to go before it resolves. We’re upfront about cost on your free call — you can also see our general approach on our pricing page.
What is the deadline to file an ERC lawsuit?
If you received a formal denial letter, you have 90 days to petition Tax Court or two years to file in federal court. These deadlines are firm, so it’s worth getting a read on your options sooner rather than later.
What if my ERC preparer made errors — can I still litigate?
Sometimes, yes — it depends on what the errors were and whether the underlying claim still holds up. We’ll review your original claim honestly and tell you where you stand.
Will the IRS retaliate if I sue them?
No. Filing suit is simply exercising a legal right you already have. It doesn’t put you at greater audit risk elsewhere.
Can I get interest on my delayed ERC refund?
Yes. The IRS owes interest on refunds that aren’t paid within 45 days of your claim, and that adds up the longer your claim sits. You only see that money if you actually recover the refund, though.
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