It is April 28, 2026. Yesterday, the IRS announced IR-2026-58, a new streamlined process for LLCs to appeal the disallowance of Employee Retention Credit (ERC) claims. If your claim was stuck in the “Black Hole” of the 2024-2025 moratorium, your time has come.
1. Extending the Review Period
- The New Option: Taxpayers can now request more time for the IRS Independent Office of Appeals to review their case, avoiding the need for expensive and slow refund litigation in federal court.
- The Requirement: You must demonstrate “Administrative Good Faith” and provide the new Article #588 (Ghost Payroll) verification logs.
- The Shark Insight: “The IRS is tired of fighting in court. This new ‘Bypass’ is your chance to settle. If your ERC claim was disallowed, don’t sue—appeal. You’ll save 50% on legal fees and likely get a settlement 12 months faster.”