07/05/2026
New IRS guidance on Kwong vs. United States changes everything. If you still owe a balance, do NOT file Form 843 yet. The IRS will reject it. Deadline is July 10, 2026 for paid balances. Find out if you qualify
New IRS guidance changes who should file a Kwong vs. United States protective claim before the July 10, 2026 deadline and what happens if you file too early.