( December 11, 2025, 8:26 AM EST) -- NEW HAVEN, Conn. — In a lawsuit by a taxpayer seeking a refund by the Internal Revenue Service of employee retention credits (ERC) it claims it is owed under the Coronavirus Aid, Relief, and Economic Security (CARES) Act and claiming violations of due process and equal protection by the IRS in its efforts to collect payroll taxes without offsetting the anticipated refund, the federal government moved a Connecticut federal court to dismiss all counts of the complaint except the refund claim....