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reasonable." /> <meta property="og:description" content="The Internal Revenue Service defended its process for rejecting applications for pandemic-era worker tax credits that it deems too risky to pay out, telling an Arizona federal court that contrary to the claims of two companies suing the agency over denials, its response has been reasonable." /> <meta name="twitter:site" content="@law360" /> <meta name="twitter:creator" content="@law360" /> <meta name="viewport" content="width=device-width, initial-scale=1.0"> <meta property="og:title" content="IRS Defends Process For Denying Worker Credit Claims - Law360 Tax Authority" /> <meta name="twitter:title" content="IRS Defends Process For Denying Worker Credit Claims - Law360 Tax Authority" /> <link rel="amphtml" href="https://www.law360.com/tax-authority/amp/articles/2292208" /> <link rel="canonical" href="https://www.law360.com/tax-authority/articles/2292208/irs-defends-process-for-denying-worker-credit-claims" /> <meta 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Claims</h1> <p class="reporter"> By <strong>Anna Scott Farrell</strong> · <span class="headline-date">February 3, 2025, 3:53 PM EST</span> </p> <div id="article-body"> The Internal Revenue Service defended its process for rejecting applications for pandemic-era worker tax credits that it deems too risky to pay out, telling an Arizona federal court that contrary to... </div> <br /> <div class="trialText">To view the full article, register now.</div> <input type="hidden" id="hdnTeaserIndicator" value="true" /> <div class="instant_access"> <div class="call-to-action"> <a href="#" id="btnTrialFormTest" class="btn btn-danger btn-block btn-lg" title="Try Law360 Tax Authority FREE for seven days" data-toggle="modal" data-target="#FreeTrialModal">Try a seven day FREE Trial</a> <p class="already-subscribed-copy">Already a subscriber? <a href="/tax-authority/account/login?return_url=%2Ftax-authority%2Farticles%2F2292208" style="text-decoration: underline">Click here to login</a></p> </div> 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href="/tax-authority/tracked_cases?case_id=673658b2c214500cafb542cf&case_title=ERC+Today+LLC+et+al+v.+McInelly+et+al" data-toggle="popover" data-trigger="hover" data-placement="left" data-content="Receive email alerts every time a new story is published or docket is filed involving this case."><i class="fa fa-bell"></i></a> <a class="trackable" href="/tax-authority/cases/673658b2c214500cafb542cf?article_sidebar=1">ERC Today LLC et al v. McInelly et al</a> </p> <h4 style="margin-top: 10px">Case Number</h4> <p> <a href="/tax-authority/cases/673658b2c214500cafb542cf?article_sidebar=1">2:24-cv-03178</a> </p> <h4>Court</h4> <p>Arizona</p> <h4>Nature of Suit</h4> <p>Other Statutes: Administrative Procedures Act/Review or Appeal of Agency Decision</p> <h4>Date Filed</h4> <p>November 13, 2024</p> </div> <div class="reporter-box"> <h3>Recent Articles By Anna</h3> <ul> <li> <p class="published_at">March 31, 2025</p> <a href="/tax-authority/federal/articles/2318008/brother-and-wife-owe-shirked-estate-taxes-court-says">Brother And Wife Owe Shirked Estate Taxes, Court Says</a> </li> <li> <p class="published_at">March 31, 2025</p> <a href="/tax-authority/federal/articles/2317957/justices-ask-us-to-respond-to-irs-crypto-doc-seizure-case">Justices Ask US To Respond To IRS Crypto Doc Seizure Case</a> </li> <li> <p class="published_at">March 28, 2025</p> <a href="/tax-authority/federal/articles/2316954/microcaptive-case-doesn-t-curb-tax-collection-10th-circ-told">Microcaptive Case Doesn't Curb Tax Collection, 10th Circ. 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