A recent Court of Federal Claims decision, Kwong v. United States, held in the refund-claim-timeliness context that IRC Sec. 7508A(d) postponed certain tax-related deadlines during the COVID-19 disaster period. The IRS has appealed, and the law remains unsettled.
If you were assessed or paid late-filing, late-payment, estimated-tax or certain information-return penalties, or related interest, tied to deadlines from January 20, 2020, through July 10, 2023, you may be eligible for a refund or abatement.
For many affected taxpayers, filing a formal or protective claim by July 10, 2026, may be critical to preserving refund rights while the pending cases are resolved. Contact our office to review your eligibility and next steps.