{
  "version": "1.2.0",
  "chapters": [
    {
      "title": "Welcome to Federal Tax Updates \r",
      "startTime": 0,
      "endTime": 74.78
    },
    {
      "title": "Discussing the Employee Retention Credit (ERC)\r",
      "startTime": 74.78,
      "endTime": 106.78
    },
    {
      "title": "Introducing Guest Expert Hale Shepard\r",
      "startTime": 106.78,
      "endTime": 170.78
    },
    {
      "title": "IRS Updates on ERC Claims Processing\r",
      "startTime": 170.78,
      "endTime": 353.78
    },
    {
      "title": "Challenges in Documentation and Audits\r",
      "startTime": 353.78,
      "endTime": 703.78
    },
    {
      "title": "Protest Letters and Legal Considerations\r",
      "startTime": 703.78,
      "endTime": 937.78
    },
    {
      "title": "Patterns and Trends in ERC Audits\r",
      "startTime": 937.78,
      "endTime": 1257.78
    },
    {
      "title": "Impact of Delays and New Business Models\r",
      "startTime": 1257.78,
      "endTime": 1533.93
    },
    {
      "title": "Legal Authority and Future Implications\r",
      "startTime": 1533.93,
      "endTime": 1868.93
    },
    {
      "title": "The American Rescue Plan and Its Implications\r",
      "startTime": 1868.93,
      "endTime": 1925.93
    },
    {
      "title": "Legislation and ERC Claims Cutoff\r",
      "startTime": 1925.93,
      "endTime": 2171.93
    },
    {
      "title": "Promoter Penalty Investigations\r",
      "startTime": 2171.93,
      "endTime": 2717.93
    },
    {
      "title": "IRS Guidance and Retroactive Challenges\r",
      "startTime": 2717.93,
      "endTime": 2964.93
    },
    {
      "title": "Future of ERC and Beneficial Ownership\r",
      "startTime": 2964.93,
      "endTime": 3142.93
    },
    {
      "title": "Final Thoughts and Thanks for Listening ",
      "startTime": 3142.93,
      "endTime": 3230.64
    }
  ]
}