IRS Penalty Refunds Under Kwong v. United States: Dallas Tax Firm Opens Free-to-Firm Filing

BROOKLYN, N.Y. - EntSun -- Taxpayers who paid IRS penalties or interest on federal deadlines that fell between January 20, 2020 and July 10, 2023 have until **July 10, 2026** to protect a potential refund — and a Dallas–Fort Worth tax firm has built a dedicated filing line to help them and their preparers beat the deadline.

The opportunity stems from *Kwong v. United States*, 179 Fed. Cl. 382 (2025), in which the U.S. Court of Federal Claims held that IRC § 7508A(d) automatically postponed federal tax deadlines for the full COVID-19 disaster period. That reading means many failure-to-file penalties, failure-to-pay penalties, estimated-tax penalties, and the interest charged on them were never legally due.

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In April 2026, National Taxpayer Advocate Erin M. Collins published a public alert titled "Tens of Millions of Taxpayers May Be Eligible for Significant Tax Refunds — If They Act by July 10," urging affected taxpayers to file protective refund claims on IRS Form 843. A **protective claim** is what preserves a taxpayer's right to a refund if the case is ultimately decided in taxpayers' favor. The IRS has since published a dedicated procedure for filing these claims, including a specific mailing address and a required "Kwong vs. United States" annotation.

The firm prepares and files protective Form 843 claims for a **flat $275 covering all eligible tax years (2019–2022)**, with the claim reviewed and signed by an enrolled agent and sent by certified mail. There is no contingent fee.

**Free capacity for other tax firms.** Recognizing that small CPA, EA, and independent tax offices face the same deadline with limited summer staffing, the firm is also offering its pipeline to other preparers at no cost: a partner firm forwards a single email to its affected clients, those clients engage directly, and the firm receives a daily report of which clients are protected.

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The firm has also published a free do-it-yourself guide for taxpayers who prefer to file on their own, including the IRS's own electronic-filing option for individuals with an IRS Online Account.

**Who may qualify:** individuals, self-employed taxpayers, and owners of S-corporations and partnerships who **paid** federal penalties or interest tied to a deadline in the January 2020–July 2023 window. Refund claims apply only to amounts actually paid, not to unpaid balances.

Taxpayers and firms can learn more or begin a claim at **https://rwbtax.us/claims/** and read the free guide at **https://rwbtax.us/claims/guide/**.