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FILE - A sign outside the Internal Revenue Service building is seen, May 4, 2021, in Washington. The IRS says it’s making progress with initiatives to claw back money improperly distributed under the Employee Retention Credit. The ERC was designed to help businesses retain employees during pandemic-era shut downs, but it quickly became a magnet for fraud. (AP Photo/Patrick Semansky, File)

FILE - A sign outside the Internal Revenue Service building is seen, May 4, 2021, in Washington. The IRS says it’s making progress with initiatives to claw back money improperly distributed under the Employee Retention Credit. The ERC was designed to help businesses retain employees during pandemic-era shut downs, but it quickly became a magnet for fraud. (AP Photo/Patrick Semansky, File)

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