A landmark court ruling, Kwong v. United States, found that the IRS improperly assessed certain penalties and interest during the COVID-19 pandemic. If you were charged penalties or interest for missing tax filing or payment deadlines from Jan. 20, 2020, through July 10, 2023, you may be eligible for a refund or abatement. But further litigation is expected, and other courts could interpret the law differently. For affected taxpayers, filing a protective claim before July 10, 2026, is critical to preserving their rights while pending cases are resolved. Contact us to review your eligibility and next steps.