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NTPI Graduate Level Class: Successfully Defending Employee Retention Credit Claims in Exam - Sponsored by Raistone

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NTPI Graduate Level Class: Successfully Defending Employee Retention Credit Claims in Exam - Sponsored by Raistone
IRS Program #: X9QQU-T-00925-23-O
CTEC #: 6257-CE-0124
CE: 2 IRS credits & 2 CTEC credits
Speakers: Heathy Posey, EA and Rebecca Sheppard, EA

Learning Objectives:

After completing this course, students will be able to effectively represent their clients in defense of ERC claims filed. Students will learn the full ins and outs of employee retention credit eligibility, including:

  • Calculating gross receipts for purposes of the ERC
  • Determining qualified wages & disqualified owner/related person wages
  • Learning the business aggregation rules to determine when a business is part of a controlled group or affiliated service group
  • Learning about the ownership attribution rules affecting business aggregation and qualified wage analyses
  • Interviewing your clients to determine their restrictions eligibility
  • Researching government orders to substantiate restrictions
  • Reconciling wages used for PPP forgiveness
  • Common pitfalls leading to inaccurate calculations, and
  • Preparing the required substantiation & workpapers for the revenue agent. 


  • Rebecca Sheppard, Esq.

    Rebecca Sheppard, Esq. is a tax attorney and a Director in the Tax Controversy practice group at Frost Law. Over the last two years, Rebecca has used her background in government practice to work with business clients across the country in helping them secure government funding from PPP, EIDL, and the Employee Retention Credit (ERC). During the pandemic, Rebecca used her tax and legal background to closely follow the legislative changes and relief programs, giving her a thorough understanding of the complexities of how businesses from all industries can maximize claims for refundable tax credits. Her efforts have allowed her clients to recover significant refunds for many small and medium-sized businesses around the country.

    Rebecca previously worked for the Comptroller of Maryland as a tax attorney in the Hearings and Appeals Section. She conducted administrative hearings, issued binding legal
    determinations, and negotiated settlement agreements on behalf of the Comptroller of Maryland. Rebecca’s experience both in government and private practice allows her to effectively navigate how businesses can best make tax law work in their favor.

  • Heather Posey, EA, NTPI Fellow

    Heather Posey, EA, NTPI Fellow is an Enrolled Agent at Frost Law. She has over a decade of experience in tax compliance and controversy on the federal and state levels for individuals and small businesses. She has represented clients in a wide variety of cases, including collection enforcement defense, examination defense, Trust Fund Recovery Penalties, penalty abatements, and innocent spouse relief requests before various IRS units and state revenue agencies.

    Heather is an active volunteer with the Maryland Volunteer Lawyers Service (MVLS) Low-Income Taxpayer Clinic, and earned the "Young Volunteer of the Year" award in 2020. She is currently a student at the University of Baltimore School of Law, where she serves on the executive board of the Business and Tax Law Association.

January 17, 2023
Tue 2:00 PM EST

Duration 2H 0M

This live web event has ended.