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Meet Todd Spodek


The Spodek Law Group understands how delicate high-profile cases can be, and has a strong track record of getting positive outcomes. Our lawyers service a clientele that is nationwide. With offices in both LA and NYC, and cases all across the country - Spodek Law Group is a top tier law firm.

Todd Spodek is a second generation attorney with immense experience. He has many years of experience handling 100’s of tough and hard to win trials. He’s been featured on major news outlets, such as New York Post, Newsweek, Fox 5 New York, South China Morning Post, Insider.com, and many others.

In 2022, Netflix released a series about one of Todd’s clients: Anna Delvey/Anna Sorokin.

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The reason is simple: clients want white glove service, and lawyers who can win. Every single client who works with the Spodek Law Group is aware that the attorney they hire could drastically change the outcome of their case. Hiring the Spodek Law Group means you’re taking your future seriously. Our lawyers handle cases nationwide, ranging from NYC to LA. Our philosophy is fair and simple: our nyc criminal lawyers only take on clients who we know will benefit from our services.

We’re selective about the clients we work with, and only take on cases we know align with our experience – and where we can make a difference. This is different from other law firms who are not invested in your success nor care about your outcome.

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Employee Retention Tax Credit Fraud: Understanding the Crime and Penalties

By Spodek Law Group | October 18, 2023
(Last Updated On: October 20, 2023)

Last Updated on: 20th October 2023, 07:23 pm

Employee Retention Tax Credit Fraud: Understanding the Crime and Penalties

The Employee Retention Tax Credit (ERTC) was created by the CARES Act in March 2020 to help businesses retain employees during the COVID-19 pandemic. While the credit provided vital relief for many businesses impacted by the pandemic, it has also become a major target of fraud. In this article, we’ll break down what ERTC fraud is, how it occurs, the penalties for committing fraud, and steps businesses can take to avoid becoming victims.

What is the Employee Retention Tax Credit?

The ERTC is a refundable tax credit that enabled eligible employers to claim up to $5,000 per employee in 2020 and up to $21,000 per employee in 2021. To be eligible, businesses had to show they experienced a significant decline in gross receipts or were fully or partially suspended due to a COVID-19 related government order[1].

The credit was intended to incentivize businesses to keep employees on payroll. Employers claimed the credit on their quarterly payroll tax returns. If the credit exceeded the employer’s payroll tax liability, the IRS would issue a refund.

The Evolution of ERTC Fraud

When the ERTC was first implemented, fraud was relatively limited. However, amendments made by the Consolidated Appropriations Act in December 2020 significantly expanded eligibility and increased the potential credit amount to $21,000 per employee for 2021.

This expansion kicked off a wave of fraudulent activity from unscrupulous actors seeking to wrongly obtain funds[2]. The IRS has identified common schemes[3]:

  • Fictitious Businesses: Fraudsters create fake businesses and file for large ERTC refunds.
  • Misstating Eligibility: Businesses that do not meet eligibility criteria are advised to claim the credit anyway.
  • Identity Theft: Fraudsters steal employer identification numbers and file for credits.
  • Fake Employees: Employers fabricate employees to claim credits for payroll that was never paid.
  • Excess Wages: Employers claim credits on wages that exceed what was actually paid.

Avoiding ERTC Fraud as a Business

  • Maintain detailed documentation proving eligibility and wages paid.
  • Review claims carefully for accuracy before filing.
  • Engage reputable tax professionals rather than unknown credit “specialists”.
  • Be wary of unsolicited contacts claiming you’re “eligible” for the credit.
  • If audited, respond promptly and provide requested documentation.
  • Consider using the IRS settlement program if you claimed credits incorrectly.

For employers scammed into claiming credits they didn’t deserve, voluntarily disclosing the issue can help reduce penalties.


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I was searching for a law firm with some power to help me deal with a warrant in New York . After 6 days I decided to go with Spodek Law Group. It helped that This law firm is well respected by not only the top law firms in New York , but the DA , Judge as well. I...

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It was my good fortune to retain Spodek Law Group for representation for my legal needs. From the beginning, communication was prompt and thorough. Todd, Kenneth and Alex were the first people I worked with and they all made me, and my company Qumana skincare feel comfortable and confident that the team was going to work hard for me. Everything...

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After meeting with several law firms, I chose the Spodek Law Group not only for their professionalism and experience, but for the personal attention given to me right from the initial consultation. It is important to recognize how crucial having the right legal team is when faced with potentially life altering events that impact families and the lives of loved...

~George Cherubini

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