After the initial phase of evaluating the business's ERC claim and identifying any deficiencies in the file, our next step is to ensure proper substantiation according to IRS guidelines. Substantiating a file involves a thorough examination of the business's pandemic-related challenges, specifically those attributed to government orders.

This necessitates detailed discussions with the business to understand and identify relevant issues caused by government mandates.

The process of identifying the appropriate government orders is meticulous, as mandates must be in effect for each quarter to qualify.

Once the business issues are pinpointed and confirmed to be a result of government orders, a comprehensive substantiation package is compiled.

Each issue linked to these mandates must be supported by evidence and demonstrate at least a 10% nominal impact on the business.