( April 13, 2026, 9:00 AM EDT) -- NEW HAVEN, Conn. — A taxpayer seeking to compel the Internal Revenue Service to process its claim of employee retention credits (ERC) it says it is owed under the Coronavirus Aid, Relief, and Economic Security (CARES) Act filed a third amended complaint after the government moved to dismiss the taxpayer’s second amended complaint on the grounds that all of the relief the taxpayer sought was barred by statute....