( January 23, 2026, 10:07 AM EST) -- SPOKANE, Wash. — Stating that a hospital failed to allege facts establishing that it had experienced a partial suspension of its operations during the COVID-19 pandemic, the federal government moved a Washington federal court to dismiss the hospital’s complaint seeking payment of a tax refund of more than $11.5 million representing employee retention tax credits (ERCs) provided for by the Coronavirus Aid, Relief, and Economic Security (CARES) Act....