05/27/2026
Due to a recent 2025 Court of Federal Claims decision, taxpayers who filed returns between January 20, 2020, and July 10, 2023 and were assessed late filing penalties or interest may be due a refund under the tax code statute that governed disaster-related tax filings.
The tax court determined that the IRS should not have assessed these penalties and the IRS is appealing the decision.
Please review your tax filings or obtain an IRS tax transcript to determine if you paid any of these types of penalties during this period. If so, you can file a protective claim on IRS Form 843 to request a refund of the payments. Depending on the outcome, you may not receive a refund.
Please contact our office if you need assistance determining whether you are due a refund as a result of this decision.
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