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FROM THE DEFENSE DESK / CRIMINAL DEFENSE
08 FEB 2026 · 5 MIN READ · BY TODD A. SPODEK
THE BRIEF · FILED UNDER: ERC · IRS
DOCKET NO. 104 · THE DEFENSE DESK

How do I track my ERC from the IRS.

Refund tracking is the easy half - a phone line and patience. The other half is the one this desk cares about: ERC claims are now one of the IRS’s loudest enforcement priorities, and “where is my refund” sometimes answers “in Criminal Investigation.”

Todd A. Spodek
Todd A. Spodek
MANAGING PARTNER · 08 FEB 2026 · 5 MIN READ
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The tracking mechanics.

Employee Retention Credit claims ride amended employment returns (941-X), which the IRS processes slowly and manually - months to years, worsened by the moratorium on new claims the agency imposed in September 2023 while it audits the backlog. Tracking options are thin: the business line (800-829-4933) with your EIN and filing dates, your tax transcript (Form 941 account transcripts show credit postings), and your payroll provider’s records of when the 941-X actually went in. “Where’s My Refund” does not cover employment-tax credits. If a promoter filed for you, get the actual filing copies now - for reasons beyond tracking.

Why it is slow: the fraud wave.

The ERC became a fraud economy: aggressive promoters mass-filing claims on “government orders affected your business” theories that never fit, for contingency fees. The IRS response reshaped the program - processing moratorium, tens of thousands of disallowance letters, a claim-withdrawal process for unpaid claims, a voluntary disclosure program for repaying paid ones at a discount, and IRS-CI investigations measured in the thousands with promoter indictments landing regularly. Your delayed refund is standing in line behind that audit machine - and the same machine decides whether your claim reads as eligible, erroneous, or criminal.

THE ERC MACHINE · WHERE A CLAIM CAN SIT
PROCESSINGThe slow lane - moratorium-era manual review, months to years.
DISALLOWEDLetter 105-C and the appeal clock - eligibility fights are winnable with records.
CLAWBACKPaid-but-wrong: repayment demands, penalties - and the discount VDP window when open.
IRS-CIWillful claims and promoters: criminal referrals - the interview at the door.
IF THIS IS YOUR SITUATION
Stop reading. Start defending.

The exposure question underneath.

Eligibility was genuinely technical - suspension-of-operations tests, gross-receipts declines, aggregation rules - and thousands of businesses signed filings they did not understand. The legal line is intent: an erroneous claim corrects with money; a knowing one prosecutes as false claims, wire fraud, or aiding-and-assisting counts. Warning signs your file is in the second conversation: a promoter under indictment, agents interviewing your bookkeeper, a summons for the eligibility workpapers. And the promoter’s “audit defense” is not your defense - their interest and yours diverged the day they took their fee.

The moves, by situation.

Waiting on a legitimate claim: transcripts, documentation assembled, patience. Doubting a promoter-filed claim: independent eligibility review now - withdrawal (for unpaid) and voluntary disclosure (for paid) both read as good faith and both have windows. Contacted by IRS-CI: stop the interviews, get the accountant behind Kovel privilege, and treat it as the criminal matter it already is. This firm handles all three conversations - and moving one lane earlier is always cheaper.

Todd A. Spodek
THE AUTHOR
Todd A. Spodek
Managing partner. Second-generation federal defense lawyer - the Netflix defense, the Fox and CNN analyst chair, and two decades of federal courtrooms.
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