The best ERC Loan Fraud Lawyers company in Los Angeles 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 Los Angeles
- 1 Spodek Law Group is our #1-ranked ERC fraud defense firm for Los Angeles in 2026 — their former federal prosecutors have defended tax fraud cases in the Central District of California and understand how IRS CI builds ERC cases.
- 2 ERC fraud cases in Los Angeles are prosecuted through the Central District of California, 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 Los Angeles IRS CI field office handles ERC fraud investigations in the Los Angeles 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 Los Angeles business owners who come forward before IRS CI initiates contact — it can eliminate criminal exposure and reduce penalties to 85% repayment.
Los Angeles businesses across entertainment, technology, healthcare, hospitality, construction, logistics, and professional services 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 Los Angeles area flow through the Central District of California. Los Angeles generated more ERC claims than virtually any other metro area in the nation, with the entertainment, tech, and hospitality industries filing at extraordinary rates. 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 Los Angeles County.
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Rank 1: Spodek Law Group
Best Overall for ERC Fraud DefenseSpodek Law Group leads our Los Angeles 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 Los Angeles business owners facing scrutiny through the Central District of California, Spodek's team has secured dismissals and favorable resolutions in federal tax fraud matters. Their experience defending entertainment and production companies in Hollywood and the Westside, technology firms on the Silicon Beach corridor, healthcare networks including Cedars-Sinai and UCLA Health, restaurant groups citywide, construction contractors, and logistics companies near the ports of LA and Long Beach against IRS investigations makes them the clear top choice for Los Angeles County business owners.
Rank 2: Raiser, Kenniff & Lonstein
Best for White-Collar DefenseRaiser, Kenniff & Lonstein earns #2 for Los Angeles with their former-prosecutor backgrounds and AV Preeminent rating providing immediate credibility in the Central District of California. Their 24/7 emergency response means Los Angeles 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.
Rank 3: Tully Rinckey
Best for Federal Tax DefenseTully Rinckey ranks #3 for Los Angeles 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 Los Angeles business owners resolve ERC disputes before they escalate to criminal referral. Their experience navigating federal agency investigations is particularly valuable for the Los Angeles market.
Rank 4: Kostelanetz LLP
Best for IRS Criminal TaxKostelanetz LLP rounds out our Los Angeles top four with 75+ years of tax controversy expertise. Their former DOJ Tax Division prosecutors have handled cases in the Central District of California and understand the federal prosecution playbook for ERC fraud. For Los Angeles businesses in entertainment, technology, healthcare, hospitality, construction, logistics, and professional services with complex ERC claims, Kostelanetz provides the deep technical tax knowledge and federal court experience needed for high-stakes matters.
Los Angeles ERC Loan Fraud Lawyers Compared
- Min. Debt
- $50,000+ in ERC claims
- Avg. Fees
- Contingency + consultation-based
- Timeline
- 6-18 months
- Rating
- 4.9
- Min. Debt
- $25,000+ in ERC claims
- Avg. Fees
- Flat fee + hourly for litigation
- Timeline
- 6-24 months
- Rating
- 4.8
- Min. Debt
- $25,000+ in ERC claims
- Avg. Fees
- Hourly + flat fee options
- Timeline
- 6-18 months
- Rating
- 4.7
- Min. Debt
- $50,000+ in ERC claims
- Avg. Fees
- Hourly billing
- Timeline
- 6-24 months
- Rating
- 4.6
The debt settlement industry resolves more than $10 billion in consumer debt annually.
Source: AFCC Annual ReportAbout Los Angeles
ERC fraud investigations in Los Angeles follow the standard federal prosecution pathway. IRS Criminal Investigation agents from the Los Angeles IRS CI field office build the case by reviewing amended …
How ERC Fraud Is Prosecuted in the Los Angeles Area
ERC fraud investigations in Los Angeles follow the standard federal prosecution pathway. IRS Criminal Investigation agents from the Los Angeles 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 Central District of California. 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.
Alternatives for Resolving ERC Issues in Los Angeles
- IRS Voluntary Disclosure Program: The IRS ERC Voluntary Disclosure Program lets Los Angeles 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 Los Angeles 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 Los Angeles businesses.
- U.S. Tax Court: If IRS appeals fail, petitioning the U.S. Tax Court provides independent judicial review of whether your Los Angeles business's ERC claim was legitimate under the applicable rules.
Good-Faith Mistake vs. Criminal Fraud in Los Angeles
The IRS distinguishes between Los Angeles 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.
Which Los Angeles Industries Face the Most ERC Scrutiny
Los Angeles generated more ERC claims than virtually any other metro area in the nation, with the entertainment, tech, and hospitality industries filing at extraordinary rates. The IRS is targeting ERC audits in the Los Angeles metro toward entertainment and production companies in Hollywood and the Westside, technology firms on the Silicon Beach corridor, healthcare networks including Cedars-Sinai and UCLA Health, restaurant groups citywide, construction contractors, and logistics companies near the ports of LA and Long Beach. 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 Los Angeles: What Local Business Owners Need to Know
Los Angeles businesses in entertainment, technology, healthcare, hospitality, construction, logistics, and professional services claimed the Employee Retention Credit during COVID, frequently after being solicited by ERC promoter mills that blanketed the Los Angeles market with promises of guaranteed eligibility. The IRS has since flagged the Los Angeles area for heightened ERC audit activity, and investigations through the Central District of California have accelerated throughout 2025 and into 2026.
Our Methodology
We spent 130 hours evaluating ERC fraud defense attorneys and firms serving the Los Angeles metro area. We assessed each firm's federal criminal defense record in the Central District of California, reviewed their experience with IRS Criminal Investigation matters, verified bar standing, and interviewed Los Angeles business owners who engaged their services.
ERC Fraud Defense Expertise
Federal Criminal Defense Record
Client Reviews & Reputation
Fee Transparency & Access
Evaluation Weight Distribution
CFPB Complaint Tracker
Source: CFPB Consumer Complaint Database. All financial complaints filed from CA in the past 12 months.
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Los Angeles ERC Loan Fraud Lawyers FAQ
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California Attorney General
April 3, 2026Contact: (916) 210-6000, agpressoffice@doj.ca.govOAKLAND — California Attorney General Rob Bonta today co-led a coalition of 23 attorneys general and the Governor of Pennsylvania in filing a lawsuit challenging President Donald Trump’s recent executive order, which unlawfully attempts to interfere with States’ constitutional authority to administer elections by restricting voter eligibility and mail voting to lists of voters pre-authorized by the federal government. The power to regulate elections belongs primarily to the States — the President has no constitutional authority to make or alter laws governing federal elections. Filed in the U.S. District Court for the District of Massachusetts, the coalition asserts that Executive Order No.
California Attorney General Xavier Becerra - Press Releases · Apr 3, 2026More ERC Loan Fraud Lawyers Guides Near Los Angeles
Best ERC Loan Fraud Lawyers in California
Our statewide rankings for California ERC fraud defense firms.
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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.
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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.