Kwong ruling and protective Form 843 refund opportunities
Key Questions
What is the Kwong ruling on IRS refunds?
The Kwong court ruling opens refunds for COVID-era IRS penalties and interest from 2019-2022, potentially totaling $2.2 billion. It allows abatements with 60-day extensions.
Who qualifies for COVID penalty refunds?
Georgia residents and others who paid penalties/interest during COVID disruptions for 2019-2022 returns may qualify. Check eligibility via transcripts.
How do I claim COVID-era IRS penalty refunds?
File a protective Form 843 for penalty and interest abatements, supported by transcripts. Deadline is July 10, 2026.
What steps confirm eligibility for these refunds?
Request tax transcripts by July 10, 2026, and file protective Form 843 if penalties were assessed during COVID. Ties into unclaimed refund opportunities.
Is the IRS owing refunds from the COVID pandemic?
Yes, taxpayers may be eligible for refunds of penalties and fees paid to the IRS during COVID. A federal court ruling supports claims for 2019-2022 periods.
+60-day COVID extensions 2019-2023 pen/int abatements ($2.2B) via protective Form843 + transcripts by 7/10/26 (Kwong/Texas/7508A GA/OR). Ties unclaimed/delays; actionable.