In Kwong v. United States, 179 Fed. Cl. 382 (Nov. 25, 2025), the U.S. Court of Federal Claims ruled that federal tax filing and payment deadlines were automatically postponed for the entire COVID‑19 disaster period—January 20, 2020 through July 10, 2023.
What This May Mean for You
Based on this interpretation:
- Some late filing or late payment penalties may have been assessed incorrectly.
- Interest charges tied to those penalties may also be impacted.
- Taxpayers who paid these amounts may be eligible for a refund or abatement.
This potentially impacts individuals and businesses with tax activity during the 2020–2023 timeframe.
Important – Action May Be Required
Refunds are not automatic.
To preserve your rights, the IRS generally requires a claim (often filed on Form 843) to be submitted. In many cases, the deadline to take action is July 10, 2026.
Important Considerations
- This case is currently under appeal, and the final outcome is not yet certain.
- The IRS has not broadly adopted this position.
- Filing a claim does not guarantee a refund, but it may preserve your ability to benefit if the ruling is upheld.
Next Steps
If you believe you may have been affected, we encourage you to contact our office as soon as possible so we can review your situation and discuss whether taking action makes sense.
We’re here to help you navigate opportunities like this and determine what is appropriate for your individual circumstances. With the deadline quickly approaching, we recommend reaching out soon so we can evaluate your situation in time.
