You May Be Owed an IRS Refund - Action Needed Now

The IRS may owe you a refund. If so, you need to act now to protect your right to collect it.

This applies for taxpayers, individuals, LLCs, and corporations, that were assessed penalties and interest between January 20, 2020 and July 11, 2023 for any tax filing period, for any type of federal tax.

In a major taxpayer victory, the Court of Federal Claims JUST ruled in Kwong v. United States that a COVID-era law postponing many tax filing and payment deadlines applied automatically to all taxpayers during the pandemic disaster period - which officially is January 20, 2020 through July 11, 2023.

Potential refunds could include failure-to-file penalties, failure-to-pay penalties, estimated tax penalties, and interest paid on underpayments. But you shouldn’t wait. 

The ruling in Kwong v. United States is likely headed for appeal, and the IRS will almost certainly fight efforts to issue refunds. To preserve your rights while the courts sort out the issue, you should consider filing protective refund and abatement claims by the 3-year statute deadline of July 10, 2026.

How does that work?

The Form 843 Claim for Refund and Request for Abatement is a simple-looking 2 page form, yet has very specific requirements to be valid.  

Once filed, this reserves your claim for the refund of all penalties and interest in the most likely scenario that the courts continue to side in favor of the taxpayer.  Without a claim filed by July 10, there is no possibility of a refund.

The time frame for resolution is unknown. However, all potential refunds of penalties and interest (previously paid by you) will include interest income for the time period that the IRS has held your funds.