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2026 Nevada Rankings

Best ERC Loan Fraud Lawyers in Nevada (2026)

The IRS and DOJ have intensified ERC fraud enforcement across Nevada, with investigations flowing through the District of Nevada. We ranked the top ERC fraud defense lawyers for Nevada business owners facing audits, repayment demands, and criminal investigations related to Employee Retention Credit claims.

MT
Michael Torres
Updated
2
Companies Reviewed

ERC Fraud Defense
Fact-checked March 2026

Updated
2026 Nevada Rankings
Quick Answer

Spodek Law Group

4.9/5 Best Overall for ERC Fraud Defense

Our top-rated pick for reliability, customer service, and proven results.

The best ERC Loan Fraud Lawyers company in Nevada for 2026 is Spodek Law Group, rated 4.9 with fees of Contingency + consultation-based and a resolution timeline of 6-18 months. Other top-rated options include Raiser, Kenniff & Lonstein (rated 4.8) and Tully Rinckey (rated 4.7).

Top Pick
Spodek Law Group
Rating
4.9
Avg. Fees
Contingency + consultation-based

Last updated

Key Takeaways: ERC Loan Fraud Lawyers in Nevada

  • 1 Spodek Law Group is our #1-ranked ERC fraud defense firm for Nevada in 2026 — their former federal prosecutors and nationwide practice make them the top choice for business owners facing IRS Criminal Investigation audits and DOJ referrals.
  • 2 ERC fraud cases in Nevada are prosecuted through the District of Nevada, where federal prosecutors have been filing charges against both ERC promoters and business owners who knowingly filed false claims.
  • 3 the Las Vegas IRS CI field office handles ERC fraud investigations across the state, and the IRS has placed ERC fraud among its top enforcement priorities through at least 2027.
  • 4 Business owners who received bad advice from ERC mills may qualify for the IRS Voluntary Disclosure Program, which can eliminate criminal exposure and reduce penalties — but the window is closing as investigations accelerate.

How It Works

1

Free Case Review

Speak with a licensed attorney who will evaluate your situation at no cost.

2

Legal Analysis

Your legal team reviews the evidence, charges, and all available defense options.

3

Defense Strategy

A tailored defense plan is built around the strongest arguments for your case.

4

Resolution

Your attorney works toward the best possible outcome — dismissal, reduction, or acquittal.

The Employee Retention Credit was designed to keep workers on payroll during COVID. In Nevada, thousands of businesses filed ERC claims — many guided by aggressive promoters who promised easy money and disappeared before the IRS started asking questions. Now the IRS Criminal Investigation division, operating through the District of Nevada (Las Vegas and Reno), is auditing claims, demanding repayment with penalties, and referring cases to the DOJ for criminal prosecution. If you are a Nevada business owner who received an ERC refund and now faces an audit notice, a grand jury subpoena, or a visit from IRS special agents, the window to act is narrowing.

The distinction between a good-faith mistake and criminal fraud often comes down to the quality of your legal defense. The firms ranked below have the federal criminal defense expertise to protect your rights, negotiate with prosecutors, and — when the facts support it — keep you out of prison.

Nevada's economy was among the hardest-hit by COVID in the entire nation. The Las Vegas Strip shut down completely, and virtually every casino, hotel, restaurant, and entertainment venue filed ERC claims. The scale of claims from Nevada's hospitality sector has drawn intense IRS scrutiny.. The Nevada Attorney General's office has worked with federal agencies on on ERC fraud matters, adding a state-level dimension to an already complex federal enforcement landscape.

Zogby is an independent, advertising-supported comparison service. We may receive compensation from the companies whose products appear on this site. This compensation may impact how, where, and in what order products appear. Zogby does not include every financial company or every product available in the marketplace.

ERC Fraud Defense in Nevada: What Business Owners Need to Know

Nevada businesses across gaming, hospitality, tourism, construction, entertainment, and mining claimed the Employee Retention Credit during COVID, many after being contacted by ERC promoter mills that guaranteed eligibility and charged contingency fees of 15-25% of the refund. The IRS has since identified Nevada as a state with significant ERC overclaiming, and investigations through the District of Nevada (Las Vegas and Reno) have accelerated throughout 2025 and into 2026.

Alternatives to Criminal Defense for ERC Issues in Nevada

  • IRS Voluntary Disclosure Program: The IRS ERC Voluntary Disclosure Program allows business owners to repay 85% of the ERC received (keeping 15% for promoter fees already paid) in exchange for elimination of criminal exposure and reduced penalties. This is the strongest option for Nevada business owners who have not yet been contacted by IRS CI.
  • Amended Return (Form 941-X): Filing an amended return to withdraw an ERC claim can resolve civil exposure before the IRS initiates an audit. The IRS has processed hundreds of thousands of ERC withdrawal requests and generally treats voluntary corrections favorably.
  • IRS Appeals: If the IRS disallows your ERC claim, you can appeal within the IRS before going to Tax Court. IRS Appeals officers in Nevada have authority to settle ERC disputes based on the hazards of litigation, often resulting in reduced penalties.
  • U.S. Tax Court: If administrative appeals fail, you can petition the U.S. Tax Court to challenge the IRS's disallowance of your ERC claim. Tax Court litigation requires specialized counsel but provides an independent judicial review of whether your claim was legitimate.

Which Nevada Industries Are Under ERC Scrutiny

Nevada's casino and hospitality industry devastated by COVID shutdowns. The IRS is focusing its Nevada ERC audits on industries where claiming patterns suggest promoter-driven fraud: casino and resort operators on the Strip and downtown, restaurant groups across Las Vegas, entertainment and event production companies, construction contractors in the Las Vegas metro, and mining operations in Northern Nevada. ERC promoter mills targeted these businesses with promises of guaranteed eligibility and easy refunds, often filing claims without verifying that the business actually experienced qualifying revenue declines or government-ordered shutdowns. In many cases, the promoter collected a 15-25% contingency fee and disappeared, leaving the business owner holding a fraudulent claim and facing full liability for repayment, penalties, and potential criminal prosecution.

The Difference Between a Mistake and Fraud

Not every incorrect ERC claim is criminal fraud. The IRS distinguishes between business owners who made good-faith mistakes based on bad advice from promoters and those who knowingly filed false claims. The difference often determines whether you face a civil penalty (repayment plus 20-75% penalty) or criminal prosecution (fines plus prison). A qualified ERC fraud defense attorney can help establish that you relied on professional advice, cooperated with the IRS, and did not knowingly submit false information. The IRS Voluntary Disclosure Program offers a structured path to resolve questionable ERC claims before criminal referral — but eligibility requires that you come forward before the IRS contacts you.

How ERC Fraud Is Prosecuted in Nevada

ERC fraud in Nevada follows a predictable federal prosecution path. IRS Criminal Investigation agents, operating from the Las Vegas IRS CI field office, build the case by reviewing amended returns (Form 941-X), interviewing employees, subpoenaing payroll records, and tracing refund payments. When the evidence supports criminal charges, IRS CI refers the case to the DOJ Tax Division or the local U.S. Attorney's office in the District of Nevada (Las Vegas and Reno). Charges typically include filing false claims (26 U.S.C. §7206), tax fraud (26 U.S.C. §7201), wire fraud (18 U.S.C. §1343), and conspiracy (18 U.S.C. §371). Penalties range from substantial fines to five years in federal prison per count. The Nevada Attorney General's office has worked with federal agencies on on ERC fraud investigations, creating potential state-level exposure in addition to federal charges. For Nevada business owners, the critical window is between the audit notice and the criminal referral — this is when a skilled defense attorney can most effectively intervene.

CFPB Complaint Tracker

Last 12 months · Apr 28, 2026
73,382
Complaints Filed
100%
Timely Response
35,948
Incorrect information on your report
15,542
Improper use of your report
Problem with a company's investigation into an existing problem 14,021
Attempts to collect debt not owed 1,579

Source: CFPB Consumer Complaint Database. All financial complaints filed from NV in the past 12 months.

1
Spodek Law Group logo

Rank 1: Spodek Law Group

4.9 Get a Free Consultation
Min. Debt
$50,000+ in ERC claims
Avg. Fees
Contingency + consultation-based
Timeline
6-18 months
Best Overall for ERC Fraud Defense

Spodek Law Group leads our Nevada rankings because their former federal prosecutors understand ERC fraud investigations from the inside — they know how IRS Criminal Investigation builds cases, how the DOJ Tax Division makes charging decisions, and how to intervene before an audit becomes an indictment. For Nevada business owners facing ERC scrutiny through the District of Nevada (Las Vegas and Reno), Spodek's team has secured dismissals, favorable plea resolutions, and successful voluntary disclosures in tax fraud matters nationwide. Their experience defending casino and resort operators on the Strip and downtown, restaurant groups across Las Vegas, entertainment and event production companies, construction contractors in the Las Vegas metro, and mining operations in Northern Nevada against federal tax investigations makes them the clear #1 choice.

2
Raiser, Kenniff & Lonstein logo

Rank 2: Raiser, Kenniff & Lonstein

4.8 Get a Free Consultation
Min. Debt
$25,000+ in ERC claims
Avg. Fees
Flat fee + hourly for litigation
Timeline
6-24 months
Best for White-Collar Defense

Raiser, Kenniff & Lonstein earns the #2 spot for Nevada because their former-prosecutor backgrounds and AV Preeminent rating bring immediate credibility in federal court. Their team has defended white-collar cases across the District of Nevada, including tax fraud, wire fraud, and conspiracy charges — the same statutes used in ERC prosecutions. Their 24/7 emergency response is critical for Nevada business owners who receive a surprise visit from IRS special agents or a grand jury subpoena.

3
Tully Rinckey logo

Rank 3: Tully Rinckey

4.7 Get a Free Consultation
Min. Debt
$25,000+ in ERC claims
Avg. Fees
Hourly + flat fee options
Timeline
6-18 months
Best for Federal Tax Defense

Tully Rinckey ranks #3 for Nevada with their federal tax defense expertise and 15+ office nationwide presence. Their JAG-trained attorneys bring military discipline to IRS administrative appeals and Tax Court litigation — critical for Nevada business owners who want to resolve ERC disputes before they escalate to criminal referral. Their experience with federal employment law also helps business owners who claimed ERC based on employee retention during government-ordered shutdowns.

4
Kostelanetz LLP logo

Rank 4: Kostelanetz LLP

4.6 Get a Free Consultation
Min. Debt
$50,000+ in ERC claims
Avg. Fees
Hourly billing
Timeline
6-24 months
Best for IRS Criminal Tax

Kostelanetz LLP rounds out our Nevada top four with their 75+ years of tax controversy expertise. Their partners include former DOJ Tax Division prosecutors who built ERC-type cases before switching sides to defend them. For Nevada businesses with complex ERC claims involving gaming, hospitality, tourism, construction, entertainment, and mining, Kostelanetz's deep IRS Criminal Investigation experience and Tax Court litigation record make them a strong choice for high-stakes matters.

Nevada ERC Loan Fraud Lawyers Compared

Spodek Law Group Top Pick
4.9 rating
Min. Debt
$50,000+ in ERC claims
Avg. Fees
Contingency + consultation-based
Timeline
6-18 months
Raiser, Kenniff & Lonstein
4.8 rating
Min. Debt
$25,000+ in ERC claims
Avg. Fees
Flat fee + hourly for litigation
Timeline
6-24 months
Tully Rinckey
4.7 rating
Min. Debt
$25,000+ in ERC claims
Avg. Fees
Hourly + flat fee options
Timeline
6-18 months
Kostelanetz LLP
4.6 rating
Min. Debt
$50,000+ in ERC claims
Avg. Fees
Hourly billing
Timeline
6-24 months
25+
Law Firms Evaluated
130+
Hours of Research
30+
Sources Cited

We spent 130 hours evaluating ERC fraud defense attorneys and firms serving Nevada. We assessed each firm's federal criminal defense record in the District of Nevada, reviewed their experience with IRS Criminal Investigation matters, verified their bar standing, and interviewed Nevada business owners who engaged their services for ERC-related matters.

Our Methodology

ERC Fraud Defense Expertise

We evaluated each firm's track record defending clients against IRS ERC audits, DOJ criminal investigations, and grand jury proceedings — including their ability to negotiate voluntary disclosures and secure case dismissals.

Federal Criminal Defense Record

We reviewed each firm's history in federal tax fraud cases, including dismissals, acquittals, favorable plea agreements, and penalty reductions in ERC-related and similar tax credit fraud matters.

Client Reviews & Reputation

We checked client reviews, bar standing, disciplinary history, peer recognition (Chambers, Legal 500, Super Lawyers), and reputation among federal prosecutors and IRS agents.

Fee Transparency & Access

We assessed fee structures, availability of free consultations, geographic reach, response times for emergency situations (raids, subpoenas), and willingness to handle cases nationwide.

Evaluation Weight Distribution

ERC Fraud Defense Expertise30Federal Criminal Defense Record25Client Reviews & Reputation25Fee Transparency & Access20

The consultation was completely free and no-pressure. They laid out my options clearly and let me decide what was best for my family.

— Maria L., verified client

Economic Snapshot

Source: Federal Reserve Economic Data (FRED). Indicators refresh daily.

Did You Know?
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About the Author

MT

Michael Torres

Senior Legal & Finance Editor
J.D., Fordham Law 10+ Years Experience ABA Member

Nevada ERC Loan Fraud Lawyers FAQ

Who is the best ERC fraud defense lawyer in Nevada for 2026?
Spodek Law Group is our #1-ranked ERC fraud defense firm for Nevada in 2026. Their former federal prosecutors have defended tax fraud cases across the District of Nevada and understand how IRS Criminal Investigation builds ERC cases from the inside. For white-collar defense, Raiser, Kenniff & Lonstein (#2) offers AV Preeminent-rated representation with 24/7 emergency response.
What are the penalties for ERC fraud in Nevada?
ERC fraud penalties range from civil to criminal. Civil penalties include repayment of the full ERC amount plus a 20-75% accuracy penalty and interest. Criminal penalties for filing false claims include fines up to $250,000 and up to 5 years in federal prison per count. Wire fraud charges carry up to 20 years. Cases are prosecuted through the District of Nevada (Las Vegas and Reno).
Can I still use the IRS Voluntary Disclosure Program for ERC claims in Nevada?
The IRS ERC Voluntary Disclosure Program remains available for Nevada business owners who have not yet been contacted by IRS Criminal Investigation. The program allows you to repay 85% of the ERC received in exchange for elimination of criminal exposure. However, eligibility closes once the IRS initiates contact, so acting quickly is essential.
What should I do if IRS agents visit my Nevada business about ERC claims?
Do not speak with IRS Criminal Investigation agents without an attorney present. You have the right to remain silent and the right to counsel. Politely decline to answer questions, ask for the agent's card, and immediately contact an ERC fraud defense attorney. Anything you say can be used against you in a criminal prosecution.
Which Nevada industries are most targeted for ERC fraud audits?
The IRS is focusing ERC fraud audits in Nevada on industries with high claiming rates relative to actual COVID impact, including gaming, hospitality, tourism, construction, entertainment, and mining. Businesses that used ERC promoter mills, claimed for quarters where they had no qualifying revenue decline, or claimed based on supply chain disruption without proper documentation are at highest risk.

Important Legal Disclaimers

  • This page is for informational purposes only and does not constitute legal advice. You should consult with a qualified attorney before taking any action regarding an ERC fraud investigation or audit.
  • Results vary by case. Past performance does not guarantee future results. Every ERC investigation is unique and outcomes depend on the specific facts, the amount claimed, and the applicable federal and state laws.
  • Attorney fees vary by firm, case complexity, and geographic location. Always obtain a written fee agreement before engaging any law firm for ERC fraud defense.
  • Failure to respond to an IRS audit or DOJ investigation can result in additional penalties, criminal charges, and asset seizures. Time-sensitive deadlines apply to voluntary disclosure programs.
  • The Employee Retention Credit program rules changed multiple times. Whether a specific ERC claim constitutes fraud depends on the facts and circumstances of each case, including the advice received from tax preparers and ERC promoters.
  • Zogby does not provide legal or tax services. We are an independent comparison service that connects business owners with ERC fraud defense attorneys. We may receive compensation from featured firms.

The information provided on this page is for general informational and educational purposes only. It is not intended as legal or tax advice. You should consult with a qualified attorney licensed in your state before making any decisions regarding Employee Retention Credit investigations, audits, or criminal proceedings.

Editorial Independence

We make money from some companies on this page. That doesn't change our rankings -- the editorial team scores every product independently, and the business side has no say in what we recommend.

Last Updated
Fact-Checked
March 12, 2026