06/04/2026
As a result of a federal court decision in the Kwong case, taxpayers who filed 2019 through 2022 tax returns and paid penalties and/or interest for the period of 1/20/20 through 7/10/23 may be eligible for a refund as the IRS has appealed the court’s decision.
If the IRS wins the appeal, there will be no refund opportunity. If the IRS loses, taxpayers may be entitled to a refund opportunity. To preserve a potential refund claim, taxpayers should file Form 843, Claim for Refund and Request for Abatement, by 7/10/26.