New York City Federal Employee Retention Credit Fraud Lawyer

The Employee Retention Credit program was one of the largest federal relief initiatives in recent memory, and federal prosecutors have made it clear they intend to pursue every case of alleged abuse with the full weight of the Department of Justice behind them. If you have received a target letter from a U.S. Attorney’s Office, been contacted by IRS Criminal Investigation agents, or learned that a grand jury is examining your business’s ERC claims, you are not dealing with a routine audit. You are dealing with a potential federal criminal prosecution, and the decisions you make in the next days or weeks will shape everything that follows. The Law Offices of Jason Goldman represents individuals and business owners facing New York City federal Employee Retention Credit fraud allegations at every stage, from the moment federal agents make first contact through trial and, if necessary, appeal.

Federal ERC fraud cases are prosecuted aggressively in the Southern and Eastern Districts of New York, two of the most active and well-resourced federal prosecutor’s offices in the country. These districts have experience handling complex financial crimes involving multiple defendants, overlapping corporate structures, and mountains of documentary evidence. The government comes prepared. The defense must be equally prepared, which means retaining counsel who understands how federal fraud prosecutions actually work from both sides of the table.

Jason Goldman began his career as a Brooklyn prosecutor before transitioning to private defense work, and that background matters enormously in cases like these. He has handled serious felony matters across state and federal courts throughout New York, and his practice spans the full arc of criminal litigation, from pre-arrest investigations to post-conviction appeals. For ERC fraud targets and defendants, early and aggressive legal strategy is not optional. It is the difference between a resolved investigation and an indictment.

How Federal ERC Fraud Charges Actually Get Built

The IRS and DOJ have been systematic about their approach to ERC enforcement. The IRS Criminal Investigation division identifies suspicious claims through data analytics, comparing claimed eligibility criteria against tax filings, payroll records, and publicly available business information. When a claim triggers scrutiny, IRS-CI agents frequently work in parallel with DOJ prosecutors before anyone contacts the business owner. By the time you hear from an agent, the government may already have bank records, payroll processor data, and communications obtained through grand jury subpoenas.

Federal ERC fraud allegations typically center on one of several theories. Prosecutors may claim that a business falsely certified it experienced a full or partial suspension of operations due to a government order, when in fact business continued without meaningful disruption. They may allege that payroll figures were inflated to increase the credit amount. In cases involving third-party promoters or advisory firms, prosecutors sometimes target both the promoter and the business owner on a conspiracy theory, arguing that both parties knowingly submitted false claims to the IRS. Wire fraud, mail fraud, and tax fraud statutes are the most commonly charged vehicles, and each carries substantial federal sentencing exposure under the guidelines.

What makes these cases particularly difficult is that the law governing ERC eligibility was genuinely complex. The guidance from the IRS changed repeatedly, eligibility rules for certain industries and ownership structures were unclear, and the program was administered under extraordinary time pressure during a period of economic crisis. Many business owners relied on the advice of accountants, payroll companies, or ERC-specific consulting firms when submitting their claims. Whether that reliance constitutes a viable defense, or whether it compounds the problem, depends heavily on the specific facts and the quality of the legal advice they received at the time.

What This Federal ERC Defense Attorney in New York Handles

• Target and Subject Letter Response: A letter from a U.S. Attorney identifying you as a target or subject of a grand jury investigation is not a charge, but it is a formal signal that prosecution is being considered; retaining counsel immediately and before making any statements to investigators is critical to preserving your options.
• IRS Criminal Investigation Contacts: IRS-CI special agents who appear at your home or business are conducting criminal, not civil, inquiries; anything you say can and will be used against you, and you have the right to speak with an attorney before responding to any questions.
• Grand Jury Subpoenas for Documents and Testimony: Federal grand jury subpoenas require a careful and legally sound response; counsel can challenge scope, assert privileges, and manage production in ways that protect your legal position without triggering obstruction exposure.
• Wire Fraud and Mail Fraud Defense: The federal wire and mail fraud statutes are broad and frequently used in ERC cases; defending against these charges involves challenging the government’s proof of specific intent, scheme to defraud, and the materiality of any alleged misrepresentation.
• Tax Fraud and False Statement Charges: Filing false payroll tax returns or making materially false statements to the IRS are distinct offenses that carry their own penalty ranges; defense strategy must address each count individually and as part of the overall case.
• Third-Party Promoter and Conspiracy Liability: Business owners who relied on ERC consulting firms or promoters may face conspiracy charges even if they did not personally prepare the claims; the government’s theory of shared criminal intent must be challenged with specific evidence of good faith and reasonable reliance.
• Pre-Indictment Negotiation and Declination Strategy: Federal prosecutors in the Southern and Eastern Districts of New York do engage in pre-indictment discussions in appropriate cases; a well-positioned defense can sometimes persuade prosecutors to decline prosecution or resolve matters before formal charges are filed.
• Sentencing Advocacy in ERC Fraud Convictions: For clients who are convicted or reach plea agreements, federal sentencing in ERC fraud cases involves complex loss calculations, role adjustments, and potential cooperation considerations; skilled sentencing advocacy can make a significant difference in the outcome.

If You Are Under Investigation Right Now, Here Is What Matters

The most important thing to understand about a federal ERC investigation is that the government’s case is being built whether or not you are participating in building it. Agents who knock on your door are not there to give you an opportunity to explain yourself and walk away. They are there to gather statements and observe your reaction. The instinct to cooperate and explain, which feels natural and even reasonable, is one of the most legally dangerous instincts a business owner can act on without counsel present.

If you have received any communication from the IRS, DOJ, or any federal law enforcement agency in connection with ERC claims, the first call you make should be to a federal criminal defense attorney. Do not contact your accountant, do not email your payroll company asking what records the government may have requested, and do not discuss the investigation with business partners or employees by phone or email. Each of those communications creates documentary evidence and potential witnesses.

ERC fraud matters in New York are prosecuted in two main federal venues. The Southern District of New York, whose courthouse sits at 500 Pearl Street in lower Manhattan, handles cases arising from New York County, the Bronx, and several surrounding counties. The Eastern District of New York, with its main courthouse at 225 Cadman Plaza East in Brooklyn, covers Kings, Queens, Nassau, and Suffolk counties, as well as the Eastern District generally. Knowing which district is handling your matter influences everything from the likely assigned prosecutor to the tendencies of the judges you may appear before.

Document preservation is also essential from day one. Do not delete emails, do not discard payroll records, and do not instruct employees to clean up files. Destruction of documents after a federal investigation begins, or even after you reasonably anticipate one, can result in independent obstruction charges that are entirely separate from the underlying ERC allegations and can be harder to defend.

One procedural reality worth understanding early: the IRS maintains both civil and criminal enforcement tracks for ERC issues. A civil IRS examination of your ERC claim does not mean a criminal referral is off the table, and the two processes can proceed simultaneously. The civil record you create while responding to an audit can become evidence in a criminal case. Coordinating the civil and criminal responses requires a defense attorney who understands both tracks and how they interact.

Why Retain The Law Offices of Jason Goldman for Federal ERC Defense

Jason Goldman’s career trajectory from Brooklyn prosecutor to one of New York City’s most sought-after federal criminal defense attorneys gives his clients something most defense lawyers cannot offer: genuine insider knowledge of how federal prosecutions are constructed and where they are vulnerable. The New York Post has called him “High-Powered,” and Fox 5’s Rosanna Scotto has publicly recommended him for clients who need serious legal help. He has tried more than 25 cases to verdict and maintains a practice that spans pre-arrest investigations, complex federal trials, and post-conviction sentencing and appellate work.

For ERC fraud clients specifically, that full-spectrum capability matters. These cases rarely proceed on a single track. The pre-arrest investigation phase, where the government is building its case in secret, is often the most consequential period, and it is where early legal intervention pays the largest dividends. Mr. Goldman’s approach to pre-arrest investigation work is meticulous: he assembles the available record, identifies weaknesses in the government’s probable theory of the case, and positions clients as strategically as possible before any charges are filed. His network of forensic accountants and financial investigators provides the independent technical analysis that federal ERC cases almost always require. Mr. Goldman is admitted in both the Southern and Eastern Districts of New York, the two federal venues where ERC prosecutions in this region are filed.

The firm serves corporate executives in finance, real estate, and hospitality, as well as professionals, business owners, and individuals from all backgrounds who are confronting serious federal exposure. High-profile representation with genuine discretion is built into how the firm operates, not offered as an afterthought.

Questions About Federal ERC Fraud Defense in New York

What is the difference between a civil ERC audit and a criminal ERC fraud investigation?

A civil IRS examination of your ERC claim is handled by IRS compliance staff and results in adjustments, repayment demands, and civil penalties. A criminal ERC fraud investigation is conducted by IRS Criminal Investigation special agents and federal prosecutors, and it can result in indictment and imprisonment. The two processes can run at the same time, and information gathered in the civil process can be used in criminal proceedings. If you receive any contact that suggests agents rather than auditors are asking questions, treat it as a criminal matter from that moment forward.

Can I simply repay the ERC credit I claimed and resolve this?

The IRS has offered voluntary disclosure and claim withdrawal programs for certain ERC claimants. Participating in those programs may reduce civil exposure in some situations, but it does not provide immunity from criminal prosecution. Prosecutors are not bound by IRS administrative programs. Whether participation helps or hurts your criminal posture depends on the specific facts and timing, and that determination requires defense counsel review before you take any step.

What does the government have to prove in a federal ERC fraud case?

The specific elements vary depending on the charges filed, but federal ERC fraud cases typically require the government to prove that you knowingly made or caused to be made a false statement or false claim, with specific intent to defraud, and that the falsehood was material to the government’s decision to pay the credit. The intent element is often the core of the defense. Good faith reliance on professional advice, genuine ambiguity in the eligibility rules, and absence of financial motive are all potentially relevant to that inquiry.

I used an ERC consulting firm that handled everything. Am I still liable?

Using a third-party promoter or ERC consultant does not automatically insulate you from liability. Prosecutors frequently charge both the promoter and the business owner, arguing that the business owner either knew the claims were false or willfully ignored red flags. The quality of the advice you received, the information you provided to the consultant, and the representations you personally signed off on all affect the analysis. Your defense may center on good faith reliance, but that defense needs to be carefully documented and presented.

What are the typical federal sentencing consequences if someone is convicted of ERC fraud?

Federal sentencing in ERC fraud cases is driven primarily by the loss amount, which is calculated based on the amount of the fraudulently obtained credit. Larger loss figures trigger higher offense levels under the sentencing guidelines, which translate into longer recommended prison ranges. Enhancements for sophisticated means, number of victims, and leadership role in a scheme can increase the guidelines further. Departures and variances below the guidelines are possible with effective sentencing advocacy, and the specific facts of your case determine the realistic range. Early legal intervention can sometimes affect how the loss is calculated and whether a plea resolves the matter on favorable terms.

What happens if my employees are interviewed by federal agents before I retain a lawyer?

If federal agents have already spoken with your employees, those interviews may be memorialized in Form 302 reports that become part of the government’s investigative file. You cannot undo those conversations, but you can work to understand what was said, whether any statements create exposure, and how the defense should address that information going forward. You should not pressure, coach, or discourage employees from cooperating with the government, as those actions create independent obstruction exposure.

Can my business bank accounts be frozen or seized during an ERC fraud investigation?

Federal law gives prosecutors tools to seek asset restraint or seizure in fraud cases, including civil forfeiture proceedings and restraining orders tied to criminal charges. Whether and how these tools are deployed depends on the size of the alleged fraud, the strength of the government’s case, and the risk of asset dissipation. If your accounts or assets are at risk, that is an urgent matter requiring immediate legal response. Court challenges to improper restraint orders are possible but must be pursued quickly.

How long does a federal ERC fraud investigation typically take before charges are filed?

Federal investigations are not bound by any public timeline, and some ERC investigations have proceeded quietly for a year or more before charges were filed. The five-year federal statute of limitations for fraud offenses means prosecutors have time to build comprehensive cases before acting. The absence of overt contact from investigators does not mean the investigation has closed. If you have reason to believe your ERC claims are under scrutiny, retaining counsel and conducting an internal review is appropriate regardless of whether the government has made contact.

Will my professional license be affected by an ERC fraud charge or conviction?

For licensed professionals, including attorneys, physicians, accountants, and real estate brokers, a federal fraud conviction carries licensing consequences that can be as serious as the criminal penalties themselves. New York’s licensing boards for most professions treat felony fraud convictions as grounds for suspension or revocation. Preserving your license requires a defense strategy that accounts for the regulatory dimension from the beginning, not as an afterthought after the criminal case resolves.

What if I am a part-owner of a business and did not sign the ERC filings personally?

Federal conspiracy law reaches individuals who participated in a scheme even if they did not personally sign the relevant filings. Prosecutors will examine your role in the business, your knowledge of the ERC claims, any communications in which you discussed eligibility or the filing process, and any financial benefit you received from the credit. The fact that another partner or officer signed the documents is relevant but not automatically dispositive. Your actual involvement and knowledge are what matter.

Representing ERC Fraud Defense Clients Across New York City and the Surrounding Region

The Law Offices of Jason Goldman represents clients facing federal ERC fraud investigations and charges across New York City’s five boroughs and beyond. In Manhattan, the firm serves clients from the Financial District, Midtown, the Upper East Side, Chelsea, and every neighborhood in between. In Brooklyn, the firm represents business owners from Park Slope, Williamsburg, DUMBO, Bay Ridge, Flatbush, and Crown Heights. Queens clients come from Flushing, Astoria, Forest Hills, Jamaica, Long Island City, and the surrounding communities. The firm also serves clients from the Bronx, Staten Island, and across the wider metropolitan region, including Nassau County, Suffolk County, Westchester County, and Rockland County. Federal ERC matters that arise in New Jersey or Connecticut and involve the broader New York metro business community are also addressed through the firm’s capabilities, including pro hac vice admission where necessary. Wherever your business is located and wherever the relevant federal district court sits, the firm is positioned to provide full-spectrum federal criminal defense.

Speak with a New York City Federal ERC Fraud Attorney Before the Investigation Gets Ahead of You

Federal ERC cases move quietly until they do not. By the time an indictment is filed or a plea is demanded, the window for the most effective pre-charge strategy has often closed. A New York City federal ERC fraud attorney at The Law Offices of Jason Goldman can assess where you stand, help you understand what the government may already know, and build a defense posture that accounts for every phase of what may follow. Whether you are responding to an initial agent contact or have received a formal target letter, early representation gives you the best opportunity to shape the outcome. Call the firm today to schedule a confidential consultation.