National Taxpayer Advocate: “Tens of millions of taxpayers” may be entitled to refunds or abatements of penalties and interest the IRS assessed during the COVID disaster period
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Start by filling out the intake form. Make sure to enter your personal and/or business legal name accurately, as it will appear on all official documents.
Disclaimer: Note that your social security number/taxpayer identification number (TIN) or Employer Identification Number (EIN) is required for forms 8828 and 843 to file a claim.
Our streamlined system enables you to sign the documents instantly.
After your documents are signed and reviewed, they will be submitted to the IRS
You will receive email updates to keep you informed about the status of your claim.
You Pay Nothing Upfront – We work on a contingency basis, meaning you only owe us if we successfully recover your compensation. For the Kwong refund, our fee is a simple, flat 30% of the total award, and it’s payable only after you receive your funds.
The IRS Taxpayer Advocate has warned that tens of millions of taxpayers may be eligible for refunds or abatements of penalties and interest assessed during the COVID19 disaster period.
But there is a catch: refunds will not be automatic.
Most taxpayers must file a refund claim by July 10, 2026 to preserve their rights. If you do not file in time, you may lose the ability to recover money later even if future court rulings or IRS guidance support the claim.
During COVID-19, the United States was under a nationwide federal disaster declaration. Recent court decisions have addressed whether federal tax deadlines were automatically postponed during that disaster period and whether the IRS had authority to assess certain penalties and interest during that time.
The issue is still developing, and future appeals, IRS guidance, or court rulings may affect the outcome. Filing a protective claim is intended to help preserve your rights while the issue is being resolved.
U.S. Court of Federal Claims
In Kwong, the court addressed the application of IRC § 7508A(d) and whether certain tax deadlines were postponed during the COVID-19 disaster period. The ruling supports the argument that some taxpayers may be entitled to refunds or abatements of penalties and interest assessed during that period.
U.S. Tax Court
In Abdo, the Tax Court addressed IRS limits on the postponement period and provided additional support for taxpayers challenging penalties tied to disaster-period deadlines.
The IRS Taxpayer Advocate has publicly warned that affected taxpayers may need to file protective refund claims to preserve their rights.
If a taxpayer does not file before the applicable deadline, they may lose the ability to recover a refund or abatement later, even if future court decisions or IRS guidance support the taxpayer’s position.
Filing a protective claim does not guarantee a refund. It is designed to preserve your right to pursue one if you are eligible.
You may be affected if you were charged penalties or interest connected to late filing, late payment, estimated tax payments, or other IRS deadline-related issues during the COVID-19 disaster period. You may have a potential claim if:
No. No company can guarantee that the IRS will approve a refund, abatement, or claim. What we do is prepare and submit a claim based on the current legal argument and the information you provide.
The goal of filing is to preserve your right to seek a refund before any applicable deadline passes. The IRS may approve, deny, delay, or request more information before making a decision.
A protective refund claim is a filing made with the IRS to preserve your right to a refund while a legal issue, IRS position, or court decision is still developing.
In this situation, the claim is intended to notify the IRS that you may be entitled to a refund or abatement of certain penalties and/or interest, while protecting your ability to pursue that refund if the law or IRS guidance ultimately supports the claim.
The IRS recognizes protective claims as claims that may be based on pending litigation, expected legal developments, or other unresolved issues. IRS guidance describes protective claims as informal claims, formal claims, or amended returns for credit or refund that are often based on expected changes in litigation, legislation, or regulations.
The IRS requires taxpayer-identifying information to match a claim to the correct taxpayer account. Form 843, which is commonly used to claim a refund or request abatement of certain penalties, interest, fees, additions to tax, or certain taxes, includes fields for the taxpayer’s Social Security number.
We collect your Social Security number only because it is needed to properly prepare and submit the IRS forms connected to your claim.
That’s okay. This process is designed to help preserve your potential rights even if the exact refund amount or eligibility cannot be confirmed immediately.
We submit the protective refund claim first, then review IRS transcripts and available account information later to help determine whether penalties, interest, or other amounts may have been assessed that could support the claim.
Filing a protective claim does not guarantee a refund, but it may help protect your ability to pursue one if you are eligible.
Once you complete the intake and provide the required taxpayer information, we prepare your claim forms and send them to you for review and signature.
Because the initial goal is to preserve your rights, the forms are prepared based on the information available at the time of filing. Transcript review and account analysis may occur after the protective claim is submitted.
We prepare the forms based on the information you provide. You review and sign the claim before it is submitted to the IRS.
After filing, we may later review IRS transcripts or account records to help identify whether specific penalties, interest, or other amounts were assessed that may relate to the claim.
There is no fixed IRS timeline, and filing a protective claim does not mean a refund will be issued automatically.
After the claim is submitted, IRS transcripts and account records may be reviewed to determine whether the IRS assessed penalties, interest, or other amounts that could support the claim. The IRS may also process the claim, hold it, request more information, or deny it.
If the IRS ultimately approves a refund, payment would generally be issued through the IRS’s normal refund process, such as a Treasury check or other available method.
The purpose of a protective refund claim is to preserve your potential right to a refund before any applicable deadline passes.
In many cases, the exact amount of penalties, interest, or other refundable amounts may not be confirmed until after IRS transcripts are reviewed. Rather than waiting and potentially missing a deadline, the claim is filed first to protect the taxpayer’s position, and transcript review can occur afterward.
This does not guarantee eligibility or payment, but it helps preserve the ability to pursue the claim if the account records support it.
Have a question not listed here? Call us at 800-935-6167 or email info@thetaxresolvers.com
The IRS Taxpayer Advocate has said it publicly: most people who don’t file a protective claim by the deadline will permanently lose the ability to recover this money, regardless of how Kwong resolves.
Disclaimer: The Tax Resolvers provides tax filing assistance and document preparation services. We are not a law firm and do not provide legal advice. Filing a protective refund claim does not guarantee that the IRS will approve a refund, abatement, or credit. The legal and administrative issues related to Kwong v. United States may continue to evolve, including through appeal or future IRS guidance, and refunds may not be issued even if a claim is filed. Our fee covers preparation and delivery of refund claim documents only. Forms are prepared by a licensed Enrolled Agent based on the information provided by the taxpayer. Any press citations or third-party references are provided for general informational context only and do not constitute endorsements of The Tax Resolvers or its services.
