Who has yet to hear a radio advertisement, see a television commercial, or receive emails, telephone calls or text messages offering easy money by filing a Claim for an Employee Retention Credit (ERC)? From its inception to today, the ERC has provided a much-needed infusion of cash to reward small and medium-sized business owners that kept employees on the payroll during the pandemic. Examine the evolving landscape and opportunities related to the ERC, discuss how to spot abuse and fraud and share insights on the ERC-focused audits conducted by the IRS.