IRS Appeals COVID Tax Refund Ruling, Urges Taxpayers to File Claims
The U.S. government is appealing a federal court decision that could allow millions of Americans to claim COVID-related tax refunds. The case, Kwong v. United States, determined that the COVID-19 public health emergency extended tax deadlines, potentially invalidating penalties and interest charged during that period. Tax attorneys advise taxpayers to file claims to protect their potential refunds, as the appeal process may take years. The deadline for filing these claims is July 10, 2026. Taxpayers can use IRS Form 843 to file a protective claim, specifying the Kwong decision as the basis. This appeal affects a wide range of taxpayers, including individuals, businesses, and estates, who may have been charged penalties or interest during the pandemic.