ERC Appeals Client File · Test case OBB1 — revenue qualification
Mason Street Bistro is a 78-seat full-service restaurant in the Central West End neighborhood of St. Louis. The restaurant has operated continuously since 2014 with a tenured staff and consistent revenue trajectory through 2019. Like much of the urban-restaurant sector, the business suffered a significant revenue decline through 2020 driven by reduced foot traffic, dining-room capacity restrictions, and a temporary closure during Q2 2020.
The operator filed original Forms 941-X for the 2020 quarters in mid-2021 (CPA-prepared) and received partial disallowance from the IRS in February 2024 — the agency challenged the gross-receipts decline calculation for Q3 2020 specifically.
Decline in Revenue (eligibility under IRC §3134 / §2301).
Client retained Hundredfold in March 2026 following the IRS partial-disallowance notice. The 941-X originals are with Hundredfold; this packet contains the qualifying documentation supporting the original claim plus internal narratives for the disputed quarters.
File assembled by intake desk. Pre-call docs sufficient for opening qualification review. Operator available for live interview per pipeline schedule.