The best ERC Loan Fraud Lawyers company in New York City 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 New York City
Spodek Law Group is our #1-ranked ERC fraud defense firm for New York City in 2026 — their former federal prosecutors have defended tax fraud cases in the Southern and Eastern Districts of New York and understand how IRS CI builds ERC cases.
ERC fraud cases in New York City are prosecuted through the Southern and Eastern Districts of New York, where the U.S. Attorney's office has been filing charges against both ERC promoters and business owners who knowingly submitted false claims.
the Manhattan and Brooklyn IRS CI field offices handles ERC fraud investigations in the New York City metro, and the IRS has placed ERC fraud among its top enforcement priorities through at least 2027.
The IRS Voluntary Disclosure Program remains available for New York City business owners who come forward before IRS CI initiates contact — it can eliminate criminal exposure and reduce penalties to 85% repayment.
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New York City businesses across financial services, healthcare, real estate, hospitality, media, technology, 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 New York City area flow through the Southern and Eastern Districts of New York. New York City generated among the highest volumes of ERC claims in the nation, and the Southern and Eastern Districts have been among the most active jurisdictions for ERC fraud prosecutions — NYC-based ERC promoter mills also targeted businesses nationwide. 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 New York County.
1
Rank 1: Spodek Law Group
4.9
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Rank 1: Spodek Law Group
- Min. Debt
- $50,000+ in ERC claims
- Avg. Fees
- Contingency + consultation-based
- Timeline
- 6-18 months
Spodek Law Group leads our New York City 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 New York City business owners facing scrutiny through the Southern and Eastern Districts of New York, Spodek's team has secured dismissals and favorable resolutions in federal tax fraud matters. Their experience defending financial firms in Midtown and Lower Manhattan, hospital networks across all five boroughs, real estate companies throughout the city, restaurant and hospitality groups, media companies, technology firms in Silicon Alley, and professional services firms against IRS investigations makes them the clear top choice for New York County business owners.
2
Rank 2: Raiser, Kenniff & Lonstein
4.8
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Rank 2: Raiser, Kenniff & Lonstein
- Min. Debt
- $25,000+ in ERC claims
- Avg. Fees
- Flat fee + hourly for litigation
- Timeline
- 6-24 months
Raiser, Kenniff & Lonstein earns #2 for New York City with their former-prosecutor backgrounds and AV Preeminent rating providing immediate credibility in the Southern and Eastern Districts of New York. Their 24/7 emergency response means New York City 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
Rank 3: Tully Rinckey
4.7
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Rank 3: Tully Rinckey
- Min. Debt
- $25,000+ in ERC claims
- Avg. Fees
- Hourly + flat fee options
- Timeline
- 6-18 months
Tully Rinckey ranks #3 for New York City 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 New York City business owners resolve ERC disputes before they escalate to criminal referral. Their experience navigating federal agency investigations is particularly valuable for the New York City market.
4
Rank 4: Kostelanetz LLP
4.6
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Rank 4: Kostelanetz LLP
- Min. Debt
- $50,000+ in ERC claims
- Avg. Fees
- Hourly billing
- Timeline
- 6-24 months
Kostelanetz LLP rounds out our New York City top four with 75+ years of tax controversy expertise. Their former DOJ Tax Division prosecutors have handled cases in the Southern and Eastern Districts of New York and understand the federal prosecution playbook for ERC fraud. For New York City businesses in financial services, healthcare, real estate, hospitality, media, technology, and professional services with complex ERC claims, Kostelanetz provides the deep technical tax knowledge and federal court experience needed for high-stakes matters.
Minimum Debt Thresholds
New York City ERC Loan Fraud Lawyers Compared
- Min. Debt
- $50,000+ in ERC claims
- Avg. Fees
- Contingency + consultation-based
- Timeline
- 6-18 months
- Min. Debt
- $25,000+ in ERC claims
- Avg. Fees
- Flat fee + hourly for litigation
- Timeline
- 6-24 months
- Min. Debt
- $25,000+ in ERC claims
- Avg. Fees
- Hourly + flat fee options
- Timeline
- 6-18 months
- Min. Debt
- $50,000+ in ERC claims
- Avg. Fees
- Hourly billing
- Timeline
- 6-24 months
Our Methodology
We spent 130 hours evaluating ERC fraud defense attorneys and firms serving the New York City metro area. We assessed each firm's federal criminal defense record in the Southern and Eastern Districts of New York, reviewed their experience with IRS Criminal Investigation matters, verified bar standing, and interviewed New York City business owners who engaged their services.
ERC Fraud Defense Expertise
Federal Criminal Defense Record
Client Reviews & Reputation
Fee Transparency & Access
Evaluation Weight Distribution
Alternatives for Resolving ERC Issues in New York City
- IRS Voluntary Disclosure Program: The IRS ERC Voluntary Disclosure Program lets New York City 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 New York City 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 New York City businesses.
- U.S. Tax Court: If IRS appeals fail, petitioning the U.S. Tax Court provides independent judicial review of whether your New York City business's ERC claim was legitimate under the applicable rules.
Good-Faith Mistake vs. Criminal Fraud in New York City
The IRS distinguishes between New York City 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 New York City Industries Face the Most ERC Scrutiny
New York City generated among the highest volumes of ERC claims in the nation, and the Southern and Eastern Districts have been among the most active jurisdictions for ERC fraud prosecutions — NYC-based ERC promoter mills also targeted businesses nationwide. The IRS is targeting ERC audits in the New York City metro toward financial firms in Midtown and Lower Manhattan, hospital networks across all five boroughs, real estate companies throughout the city, restaurant and hospitality groups, media companies, technology firms in Silicon Alley, and professional services firms. 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.
How ERC Fraud Is Prosecuted in the New York City Area
ERC fraud investigations in New York City follow the standard federal prosecution pathway. IRS Criminal Investigation agents from the Manhattan and Brooklyn IRS CI field offices 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 Southern and Eastern Districts of New York. 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.
ERC Fraud Defense in New York City: What Local Business Owners Need to Know
New York City businesses in financial services, healthcare, real estate, hospitality, media, technology, and professional services claimed the Employee Retention Credit during COVID, frequently after being solicited by ERC promoter mills that blanketed the New York City market with promises of guaranteed eligibility. The IRS has since flagged the New York City area for heightened ERC audit activity, and investigations through the Southern and Eastern Districts of New York have accelerated throughout 2025 and into 2026.
CFPB Complaint Tracker
Source: CFPB Consumer Complaint Database. All financial complaints filed from NY in the past 12 months.
Economic Snapshot
Source: Federal Reserve Economic Data (FRED). Indicators refresh daily.
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How We Weighted Our Analysis
Criteria weights used in our ERC Loan Fraud Lawyers evaluation.
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About the Author
Michael Torres · Senior Legal & Finance Editor
Michael Torres is a former commercial litigation paralegal and senior legal editor at Zogby with over 10 years of experience covering business debt law, MCA defense, and creditor-debtor rights. He holds a J.D. from Fordham University School of Law and has been published in the American Bar Association Journal and Law360.
J.D., Fordham Law, 10+ Years Experience, ABA Member
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Frequently Asked Questions
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.