For anyone talking to a potential client that's on the fence about using a pop-up ERC provider vs a licensed and insured CPA firm, this is a great resource to provide them about the red flags associated with pop up ERC companies. This should scare the HELL out of anyone going with a cheap amateur.
This is the SECOND public notice the IRS has released, giving them a great deal of substance to attack these credits and say "we've audited ERC from pop-up providers, we have confirmed they are inaccurate and/or fraudulent, and we have warned you 2 times now not to use pop-up providers" and you did it anyway - so we don't feel sorry for you @ audit!