Did you file a refund or abatement claim based on Kwong v. United States? This case found that the IRS improperly assessed certain penalties and interest during the COVID-19 pandemic. The IRS has denied some Kwong claims, but that doesn’t necessarily end the matter. Litigation is ongoing. If you received a denial letter, keep your records and check applicable deadlines. A formal claim disallowance notice generally starts a two-year period to file a refund lawsuit. If your abatement request was denied and you later pay the disputed amount, you may still be able to file a refund claim. Different rules apply to unpaid amounts. Don’t ignore collection notices. Contact us to review your options.
