06/27/2026
⚠️ Did the IRS improperly charge you penalties and interest during COVID? You may have a limited window to protect your rights.
A recent federal court decision in Kwong v. United States ruled that the IRS may not have had the authority to assess certain penalties and interest during the federally declared COVID-19 disaster period because filing and payment deadlines should have been automatically extended under IRC §7508A.
Important: The IRS has appealed the decision, so the law is not yet settled.
However, because the statute of limitations is expiring, July 10, 2026 is a critical deadline for many taxpayers.
✅ If you were assessed IRS penalties or interest during the COVID-19 disaster period, you may want to file a Protective Claim for Refund to preserve your rights while the litigation continues.
Elite Tax LLC® can help determine whether you qualify and prepare your Protective Claim before the deadline.
Don’t wait until the appeal is over—it could be too late to protect your refund rights.
📞 Contact Elite Tax LLC® today to schedule a consultation.
(210)661-5000
This post is for informational purposes only and is not legal or tax advice. Eligibility depends on your specific facts and circumstances.