Share on LinkedInShare on LinkedIn

ARTICLE · 08 JULY 2026

IRS Rolls Out Updated Extension Request Pathway For Denied ERC Refund Claims

MGO CPA LLP
Explore more from MGO CPA LLP

The IRS has introduced a new administrative pathway for taxpayers facing imminent deadlines on denied Employee Retention Credit claims, allowing them to request extensions without immediately filing costly lawsuits. This development addresses the overwhelming backlog at the Independent Office of Appeals and provides relief for taxpayers caught between abandoning legitimate claims or incurring litigation expenses. Understanding eligibility requirements and submission procedures through Form 907 is essential

United StatesTax
Macias Gini & O'Connell
Macias Gini & O'Connell
Author LinkedIn connections

Key Takeaways:

  • Taxpayers with denied ERC claims may now request additional time to preserve their right to pursue a refund without immediately resorting to litigation.
  • Eligible taxpayers with six months or less remaining before their two-year deadline can submit Form 907 through the IRS Document Upload Tool for consideration.
  • Acting before the statutory deadline expires is critical, as taxpayers may permanently lose the ability to recover their ERC refund claims if no extension or lawsuit is filed in time.

—

On April 27, 2026, the IRS announced a new way for taxpayers to request additional time to dispute the denial of Employee Retention Credit (ERC) claims without litigation. 

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

View source

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

GENIUS Act Crypto Tax Guide 2025-2026: What US Investors, Businesses, And Taxpayers Need To Know About The New Stablecoin Law, Form 1099-DA, And Digital Asset Regulation

The United States cryptocurrency regulatory landscape has undergone its most dramatic transformation in history. The signing of the GENIUS Act into law on July 18, 2025 — the first comprehensive federal crypto statute ever enacted — marks a before-and-after moment for American digital asset law.
United StatesTax
Rotfleisch & Samulovitch P.C.
Rotfleisch & Samulovitch P.C.
Article

A 5% Wealth Tax? Preparing Clients For California's Billionaire Tax Act

California's proposed Billionaire Tax Act would impose a onetime 5% excise tax on individuals and trusts with assets exceeding $1 billion, creating unprecedented challenges for estate planners. The retroactive application and anti-abuse provisions raise critical questions about the treatment of grantor trusts, non-grantor trusts, and beneficiary interests that deviate significantly from established federal wealth transfer tax principles.
United StatesTax
Withers LLP
Withers LLP
Article

IRS Proposes New Racial Nondiscrimination Regulations For Tax-exempt Private Schools

The US Treasury and IRS have proposed regulations that would eliminate longstanding exceptions allowing tax-exempt private schools to maintain race-conscious admissions and scholarship policies. Following the Supreme Court's decision in Students for Fair Admissions v. Harvard, these rules would apply to all private educational institutions, including K-12 schools not directly affected by that ruling, and could result in loss of tax-exempt status for noncompliance.
United StatesTax
McDermott Will & Schulte
McDermott Will & Schulte
Article

Proposed IRS And Treasury Rules Tie Racial Nondiscrimination To Tax-Exempt Status For Private Schools And Universities

On September 3, 2026, the U.S. Department of the Treasury and the Internal Revenue Service (IRS) issued proposed regulations under Section 501(c)(3) that could materially affect private education in the United States. The proposal would apply a broad nondiscrimination standard based on race, color and national or ethnic origin, with significant implications for private schools, colleges and universities seeking or maintaining tax-exempt status under Section 501(c)(3).
United StatesTax
Buchanan Ingersoll & Rooney
Buchanan Ingersoll & Rooney