Last Saturday, the Internal Revenue Service (IRS) revised some of the FAQs on the Employee Retention Tax Credit clarifying a number of provisions relating the maximum amounts of an eligible employer’s ERTC, qualified wages and determining allocable qualified health plan expenses among others. In addition, the agency announced that it will be re-opening all of its offices across the country on Monday, July 13 with some 28,000 employees back at their desks just in time as the postponed tax filing and payment deadline of July 15 for most taxpayers arrives. In the face of the COVID-19 pandemic, the IRS postponed the 2020 tax filing and tax payment deadlines for 90 days, moving it from April 15 to July 15 for individual filers. Most states then followed suit and postponed state tax filings and payment deadlines as well to coincide with the federal schedule. For taxpayers and businesses affected by the tornadoes and sever storm that struck the southern states back in April, the IRS has this week again postponed its deadline for another 90 days. Consequently, federal tax filings and payments from parts of Mississippi, South Carolina and Tennessee are not due until October15, 2020.