Federal Court Ruling
The IRS May Owe You Money
In Kwong v. United States, a federal court ruled that the COVID-19 national
disaster declaration automatically suspended all federal tax filing and payment
deadlines from January 20, 2020 through July 10, 2023. Despite this,
the IRS continued assessing failure-to-file and failure-to-pay penalties—along with
interest—throughout that period.
If you were charged those penalties or interest during that window, you may be entitled
to a cash refund of amounts already paid, or an abatement that reduces or
eliminates what you still owe.
The ruling is subject to government appeal. Filing a
protective claim before July 10, 2026 preserves your legal rights
while the appeal plays out. After that date, the option to file is likely gone
permanently.
Window Start
Jan 20, 2020
Claim Deadline
Jul 10, 2026
Kwong v. United States
Case No. 2:22-cv-01489 · 2025
The COVID-19 national disaster declaration, issued pursuant to the Robert T.
Stafford Disaster Relief and Emergency Assistance Act, triggered the automatic
suspension of federal tax deadlines under 26 U.S.C. § 7508A. The IRS lacked
authority to assess failure-to-file and failure-to-pay penalties during the
covered period of January 20, 2020 through July 10, 2023.
Affected taxpayers may seek refund or abatement of such penalties by filing
Form 843 with appropriate supporting documentation.
FILED 2025
