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ERC: What Led to the Moratorium and Details About the New IRS Withdrawal Program


Cost Free
Presentation Length 1.0 hour

Recorded DateNovember 16, 2023
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaTaxes
Course LevelBasic
Course Description

A lot has happened since the Employee Retention Credit was given life on March 27, 2020. Join tax attorneys Rebecca Sheppard and Peter Haukebo to understand what led to the IRS's self-imposed processing moratorium. They will review the requirements to participate in the newly announced refund claim Withdrawal Program and discuss the civil penalties and criminal charges that promoters may be facing as the Service ramps up its scrutiny. Lastly, they will review what is needed to substantiate refund claims when under examination. 

Learning Objectives:

  • List civil penalties and criminal charges for improper or fraudulent ERC-related refund claims

  • Identify the government's civil and criminal ERC-related enforcement efforts 

  • Determine how to withdraw a bad ERC-related refund claim before refunds are issued 

  • Summarize substantiation requirements for civil audit

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Rebecca Sheppard, Esq.

Frost Law
Director, Tax Controversy Practice Group
(410) 497-5947

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When Ms. Sheppard joined Frost Law in 2016, she brought a unique perspective and particularly effective skill set acquired during her position as a Tax Attorney with the Comptroller of Maryland. Even in her early days at Frost Law, Ms. Sheppard was able to leverage these valuable attributes— understanding better than others at the firm exactly how the Comptroller would approach matters— to achieve better client results and enhance the overall firm reputation.

For the last two years, Ms. Sheppard has served as a Director in Frost Law’s Tax Controversy Practice Group, where she has been responsible for working on a wide range of tax matters, including, but not limited to, individual income and corporate income tax, sales and use tax, tax relief and collection issues, appeals, and state and local tax matters.

Additionally, Ms. Sheppard co-created Frost Law’s award-winning Pro Bono Program and continues to serve as the program’s manager—inspiring other attorneys to offer their time and skills to those in the community who need free legal services. While at Frost Law, Ms. Sheppard has been the proud recipient of distinguished awards, including the Ronald J Schiff award for pro bono work, Super Lawyers Rising Star of 2020-2021, and Best Lawyers ‘Ones to Watch’ for 2021-2023.


Peter Haukebo, Esq.

Frost Law
Director, Tax Controversy Practice Group
(410) 497-5947

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Mr. Haukebo joined Frost Law in 2018 as a highly accomplished tax attorney with a sophisticated blend of private practice experience and legal scholarship. Undoubtedly, his years of teaching in the Low Income Taxpayer Clinic at the University of Maryland Francis King Carey School of Law, in conjunction with his experience operating his own law firm, have significantly helped grow Frost Law’s thriving tax practice.

Besides serving as a Director in the Tax Controversy practice group at Frost Law, Mr. Haukebo chairs Frost Law’s Legal Innovation committee–dedicated to ensuring that Frost Law attorneys remain relevant in this emerging landscape where law is more science than art. Under his leadership, Frost Law is poised to adopt and adapt legal technology and incorporate the latest organizational developments. Outside of the firm, Mr. Haukebo serves on the Board of Directors of the CASH Campaign of Maryland, as Vice Chair of the MSBA's Taxation Section Council, and is the incoming Chair of the Taxation Section Council, effective June 2023. While at Frost Law, Mr. Haukebo has been the proud recipient of distinguished awards, including Super Lawyers Rising Star (2019-2023) and Best Lawyers Ones to Watch (2021-2023).

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