( January 23, 2026, 9:16 AM EST) -- WASHINGTON, D.C. — Denying that its motion for judgment on the pleadings in an employer’s lawsuit seeking employee retention credits (ERCs) authorized by the Coronavirus Aid, Relief, and Economic Security (CARES) Act was based solely on IRS interpretational guidance, the federal government has filed a reply brief stating that its motion is grounded in basic statutory interpretation, under which the employer could not have been classified as having been suspended or shut down so as to make it eligible for ERCs....