What if the IRS collected billions in penalties and interest without legal authority to do so? On , the Court of Federal Claims issued a significant ruling in Kwong v. United States, calling into question the validity of IRS assessments tied to a federally declared disaster period. The decision has opened what practitioners are referring to as the “Kwong Window ...
A recent federal court ruling (Kwong) may let some taxpayers seek refunds of IRS penalties and missed refund interest, mainly affecting 2019–2022 tax returns.
Kwong Case: IRS May Owe You Money — And Cut Penalties - Forbes
In a significant taxpayer victory, the U.S. Court of Federal Claims in Kwong v. U.S. (11/2025) delivered a broad interpretation of disaster relief provisions for taxpayers affected by the COVID19 pandemic.
Kwong v. U.S. may expand COVID-era tax relief, creating opportunities to recover penalties and interest tied to postponed IRS deadlines.
Kwong could have major implications for taxpayers who incurred failure-to-file or failure-to-pay penalties for filing or payment deadlines between , and .
Kwong v. United States may unlock IRS penalty refunds. Understand eligibility, deadlines, and how tax pros should act before July 2026.
The U.S. Court of Federal Claims decision in Kwong v. United States, 179 Fed. Cl. 382 (2025) has fundamentally altered the landscape for pandemic-era tax liabilities.
Is the IRS Holding Your Money? How the Kwong Ruling Impacts Pandemic ...
A late-2025 court decision from the U.S. Court of Federal Claims, Kwong v. United States, has opened a path for individuals, companies, and nonprofits to recover IRS penalties and interest charged during the COVID-19 disaster period.