District Court Clarifies Pleading Standards for ERC Refund Suits and Rejects APA Challenges to IRS Guidance
In the recent decision of Plastic Film, LLC v. United States, Civil No. 5:25-cv-30-DCB-LGI (S.D. Miss. Jan. 20, 2026), the United States District Court for the Southern District of Mississippi issued an order granting in part and denying in part the government’s motion to dismiss. This case provides insight for tax professionals regarding the pleading requirements for Employee Retention Credit (ERC) refund suits and the viability of Administrative Procedure Act (APA) challenges against IRS guidance, specifically Notice 2021-20.
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