This document provides an overview and summary of IRS audits of the Employee Retention Credit (ERC). It discusses the key aspects of the ERC that the IRS is focusing on in audits, including eligibility requirements, calculation of gross receipts and full-time employees, proper wages included, and aggregation rules. Lessons learned include preparing the ERC claim thoroughly before responding to the IRS, amending claims as needed, maintaining good documentation, and being polite with IRS agents.