The first round of letters is going to two categories of claims. The first involves entities not in existence during period of eligibility between March 13, 2020, and Dec. 31, 2021. The other category involves claims in which there were no paid employees during the eligibility period.
Additional letters are being planned, involved a voluntary disclosure program involving ERC claims.
Taxpayers can also submit a request to withdraw their complaint by January 1 if they have filed a claim but have not received a refund.