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2026 Portland Rankings

Best ERC Loan Fraud Lawyers in Portland (2026)

Michael Torres ·

The IRS and DOJ are aggressively investigating fraudulent ERC claims in the Portland metro area, with cases prosecuted through the District of Oregon. We ranked the top ERC fraud defense lawyers for Portland business owners in technology (Intel, Nike supply chain), craft brewing, hospitality, manufacturing, healthcare, and timber products who face audits, repayment demands, and criminal investigations related to Employee Retention Credit claims.

The best ERC Loan Fraud Lawyers company in Portland 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 Portland

1.

Spodek Law Group is our #1-ranked ERC fraud defense firm for Portland in 2026 — their former federal prosecutors have defended tax fraud cases in the District of Oregon and understand how IRS CI builds ERC cases.

2.

ERC fraud cases in Portland are prosecuted through the District of Oregon, where the U.S. Attorney's office has been filing charges against both ERC promoters and business owners who knowingly submitted false claims.

3.

the Portland IRS CI field office handles ERC fraud investigations in the Portland metro, and the IRS has placed ERC fraud among its top enforcement priorities through at least 2027.

4.

The IRS Voluntary Disclosure Program remains available for Portland business owners who come forward before IRS CI initiates contact — it can eliminate criminal exposure and reduce penalties to 85% repayment.

Portland businesses across technology (Intel, Nike supply chain), craft brewing, hospitality, manufacturing, healthcare, and timber products filed Employee Retention Credit claims during COVID — many after being contacted by aggressive ERC promoter mills that guaranteed eligibility and charged contingency fees. The IRS has now placed ERC fraud among its top enforcement priorities, and investigations in the Portland area flow through the District of Oregon. Portland's extended COVID restrictions meant businesses claimed ERC for longer periods than many other metros, and the city's tech, hospitality, and craft beverage industries all filed heavily. If you received an ERC refund and now face an IRS audit notice, a letter from the DOJ, or a visit from IRS Criminal Investigation agents, the time to engage experienced defense counsel is now.

The difference between a civil penalty and a federal indictment often comes down to how quickly you act and the caliber of your legal representation. The firms below have the federal criminal defense expertise required for ERC fraud matters in Multnomah County.

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.

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4 Companies Reviewed

Economic Snapshot

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

I compared several companies before choosing one, and the reviews on this site made all the difference. Transparent and honest.

— Karen T., verified client
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 Portland rankings because their former federal prosecutors have the insider knowledge of how IRS Criminal Investigation and the DOJ Tax Division build ERC fraud cases. For Portland business owners facing scrutiny through the District of Oregon, Spodek's team has secured dismissals and favorable resolutions in federal tax fraud matters. Their experience defending technology companies in the Silicon Forest, craft breweries and distilleries, hospitality operators across the city, manufacturing firms on the east side, healthcare systems including OHSU and Providence, and timber products companies against IRS investigations makes them the clear top choice for Multnomah County business owners.

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 #2 for Portland with their former-prosecutor backgrounds and AV Preeminent rating providing immediate credibility in the District of Oregon. Their 24/7 emergency response means Portland business owners who receive a surprise visit from IRS special agents or a grand jury subpoena can get counsel immediately. Their white-collar defense experience includes the same federal statutes — tax fraud, wire fraud, conspiracy — used in ERC prosecutions.

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 Portland with their federal tax defense expertise and nationwide office presence. Their JAG-trained attorneys bring disciplined advocacy to IRS administrative appeals and Tax Court litigation, helping Portland business owners resolve ERC disputes before they escalate to criminal referral. Their experience navigating federal agency investigations is particularly valuable for the Portland market.

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 Portland top four with 75+ years of tax controversy expertise. Their former DOJ Tax Division prosecutors have handled cases in the District of Oregon and understand the federal prosecution playbook for ERC fraud. For Portland businesses in technology (Intel, Nike supply chain), craft brewing, hospitality, manufacturing, healthcare, and timber products with complex ERC claims, Kostelanetz provides the deep technical tax knowledge and federal court experience needed for high-stakes matters.

Portland 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

Our Methodology

25+
Law Firms Evaluated
130+
Hours of Research
30+
Sources Cited

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

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

CFPB Complaint Tracker

Last 12 months · Apr 11, 2026
14,775
Complaints Filed
99%
Timely Response
6,425
Incorrect information on your report
2,306
Improper use of your report
Problem with a company's investigation into an existing problem 1,988
Attempts to collect debt not owed 453

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

Watch: How ERC Loan Fraud Lawyers Works in Portland

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Alternatives for Resolving ERC Issues in Portland

  • IRS Voluntary Disclosure Program: The IRS ERC Voluntary Disclosure Program lets Portland business owners repay 85% of the ERC received in exchange for elimination of criminal exposure and reduced penalties. Eligibility requires coming forward before IRS CI contacts you.
  • Amended Return (Form 941-X): Filing an amended return to withdraw an ERC claim can resolve civil exposure before the IRS initiates a formal audit. The IRS treats voluntary corrections favorably for Portland businesses acting in good faith.
  • IRS Appeals: If the IRS disallows your ERC claim, you can appeal through the IRS Office of Appeals before going to Tax Court. Appeals officers can settle ERC disputes based on litigation risk, often resulting in reduced penalties for Portland businesses.
  • U.S. Tax Court: If IRS appeals fail, petitioning the U.S. Tax Court provides independent judicial review of whether your Portland business's ERC claim was legitimate under the applicable rules.

Good-Faith Mistake vs. Criminal Fraud in Portland

The IRS distinguishes between Portland business owners who made good-faith errors based on promoter advice and those who knowingly filed false ERC claims. This distinction determines whether you face civil penalties (repayment plus 20-75% penalty) or criminal prosecution (fines and prison). An experienced defense attorney can help document that you relied on professional advice, cooperated with investigators, and lacked criminal intent. The IRS Voluntary Disclosure Program offers a structured resolution path — but only for those who come forward before IRS CI initiates contact.

How ERC Fraud Is Prosecuted in the Portland Area

ERC fraud investigations in Portland follow the standard federal prosecution pathway. IRS Criminal Investigation agents from the Portland IRS CI field office build the case by reviewing amended returns (Form 941-X), interviewing current and former employees, subpoenaing payroll and bank records, and tracing ERC refund payments. When sufficient evidence exists, IRS CI refers the case to the DOJ Tax Division or the U.S. Attorney in the District of Oregon. Charges typically include filing false claims (26 U.S.C. §7206), tax evasion (26 U.S.C. §7201), wire fraud (18 U.S.C. §1343), and conspiracy (18 U.S.C. §371). Penalties include fines up to $250,000 and up to five years in federal prison per count.

Which Portland Industries Face the Most ERC Scrutiny

Portland's extended COVID restrictions meant businesses claimed ERC for longer periods than many other metros, and the city's tech, hospitality, and craft beverage industries all filed heavily. The IRS is targeting ERC audits in the Portland metro toward technology companies in the Silicon Forest, craft breweries and distilleries, hospitality operators across the city, manufacturing firms on the east side, healthcare systems including OHSU and Providence, and timber products companies. Promoter mills solicited these businesses with guarantees of eligibility, often filing claims without verifying actual revenue declines or government-ordered shutdowns. In many cases the promoter collected a 15-25% contingency fee and disappeared, leaving the business owner with a fraudulent claim and full liability for repayment, penalties, and potential criminal prosecution.

ERC Fraud Defense in Portland: What Local Business Owners Need to Know

Portland businesses in technology (Intel, Nike supply chain), craft brewing, hospitality, manufacturing, healthcare, and timber products claimed the Employee Retention Credit during COVID, frequently after being solicited by ERC promoter mills that blanketed the Portland market with promises of guaranteed eligibility. The IRS has since flagged the Portland area for heightened ERC audit activity, and investigations through the District of Oregon have accelerated throughout 2025 and into 2026.

More ERC Loan Fraud Lawyers Guides Near Portland

Best ERC Loan Fraud Lawyers in Oregon

Our statewide rankings for Oregon ERC fraud defense firms.

Oregon Attorney General

Attorney General Rayfield Issues Statement as Oregon Leads Federal Court Fight Over Trump’s Latest Tariffs

AG Rayfield argues Trump’s new tariffs go beyond what Congress authorized; asks court to block them Oregon Attorney General Dan Rayfield issued the following statement after today’s hearing at the Court of International Trade in New York City, challenging tariffs imposed under Section 122 of the Trade Act of 1974. “Oregon families are still paying more for groceries, clothes, and everyday basics. Now the president is doubling down on his failed economic agenda – making working families foot the bill while he rewrites the rules on a whim. “What we argued today was straightforward – Congress sets tariffs, not the president, and this law doesn’t give him the authority he’s claiming.

· Apr 10, 2026
AG Rayfield Asks Court to Schedule Hearing to Hold Portland Scrapyard Owner in Contempt for Repeated Environmental Violations

Attorney General Dan Rayfield today announced that the Oregon Department of Justice has filed a motion asking a Multnomah County Circuit Court judge to schedule a contempt hearing for Moyata “Mo” Anotta, President of NW Metals Inc. in Portland, on behalf of the Oregon Department of Environmental Quality (DEQ). The motion alleges Anotta violated a 2021 permanent court injunction requiring the company to comply with Oregon environmental law. “Mr. Anotta has already watched a fire at one of his scrapyards send toxic smoke over a residential neighborhood and force more than 145 of his neighbors from their homes,” said Attorney General Rayfield. “A court ordered him to follow the law and he didn’t.

· Apr 6, 2026
AG Rayfield Announces Medicaid Fraud Charges and Convictions in Three Separate Multnomah County Cases

Attorney General Dan Rayfield today announced charges against a Portland area behavioral health provider and his business for allegedly stealing hundreds of thousands of dollars from Oregon’s Medicaid program. The Oregon Department of Justice’s Medicaid Fraud Control Unit (MFCU) also secured convictions in two additional Multnomah County cases involving Medicaid fraud. “Medicaid exists to make sure people can get the help they need – for their health, their housing, their children’s mental wellbeing,” said Attorney General Rayfield. “These cases show what’s at stake when people in positions of trust choose to exploit that system for personal gain. We will continue to hold accountable anyone who steals from Oregon’s most vulnerable residents.

· Apr 6, 2026

About the Author

MT

Michael Torres

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

Portland ERC Loan Fraud Lawyers FAQ

Who is the best ERC fraud defense lawyer in Portland for 2026?
Spodek Law Group is our #1-ranked ERC fraud defense firm for Portland in 2026. Their former federal prosecutors understand how IRS Criminal Investigation builds ERC cases and have defended tax fraud matters in the District of Oregon. 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 Portland?
Civil penalties include repayment of the full ERC amount plus a 20-75% accuracy penalty and interest. Criminal penalties include fines up to $250,000 and up to 5 years in federal prison per count for filing false claims. Wire fraud charges can carry up to 20 years. Cases in Portland are prosecuted through the District of Oregon.
Can I use the IRS Voluntary Disclosure Program in Portland?
Yes. The IRS ERC Voluntary Disclosure Program remains available for Portland business owners who come forward before IRS Criminal Investigation initiates contact. You repay 85% of the ERC received in exchange for elimination of criminal exposure and reduced penalties.
What if IRS agents show up at my Portland business?
Do not speak with IRS Criminal Investigation agents without an attorney present. You have constitutional rights to remain silent and to counsel. Politely decline to answer questions, request the agent's business card, and immediately contact an ERC fraud defense attorney.
Which Portland industries face the most ERC scrutiny?
In the Portland area, the IRS is focusing ERC audits on technology (Intel, Nike supply chain), craft brewing, hospitality, manufacturing, healthcare, and timber products. Businesses that used ERC promoter mills, claimed for quarters without qualifying revenue declines, or claimed based on supply chain disruptions 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