The IRS is sending out over 20000 letters to businesses who cannot claim the ERC credit due to not having employees or not being in business in the necessary timeframe. This is due to what they consider to be aggresive and misleading advertising for the credits and some providors aggresively filing for credits that may not be valid. You can read a release from the IRS here: https://content.govdelivery.com/accounts/USIRS/bulletins/37e8bb4?reqfrom=share