( April 21, 2026, 11:35 AM EDT) -- WASHINGTON, D.C. — Determining that a taxpayer seeking employee retention credits (ERCs) authorized by the Coronavirus Aid, Relief, and Economic Security (CARES) Act had plausibly alleged that its manufacturing facility was partially suspended during the COVID-19 pandemic due to orders from a governmental authority limiting commerce, a U.S. Court of Federal Claims judge granted the taxpayer’s motion to amend its complaint and denied the government’s motion for judgment on the pleadings....