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並前往https://www.irs.gov/newsroom/irs-issues-renewed-warning-on-employee-retention-credit-claims-false-claims-generate-compliance-risk-for-people-and-businesses-claiming-credit-improperly

IRS issues renewed warning on Employee Retention Credit ...

sustained a full or partial suspension of operations due to ... PPP loan forgiveness or that were used to claim certain other tax credits.

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