Original Source
Federal Court Ruling Opens Door for COVID-19 Era Tax Refunds
COVID-19 Emergency Extends Tax Deadlines
A recent federal court ruling indicates that some Americans may be owed refunds for penalties and interest on taxes levied during the COVID-19 pandemic emergency. The court found that Tax Code Section 7508A(d), which pauses deadlines during a federally declared U.S. disaster plus 60 days, applies to the COVID-19 emergency period from January 20, 2020, to May 11, 2023. This ruling effectively extended the deadline for filing 2019 through 2022 returns to July 10, 2023.
How to Claim Penalties and Interest Refunds
According to tax lawyers, the Internal Revenue Service (IRS) likely had no right to levy penalties and interest during the extended period. Individuals who were charged penalties or interest from January 20, 2020, through July 10, 2023, should check their tax transcripts or consult a tax professional. Claims for these refunds must be filed by July 10, 2026. This involves submitting Internal Revenue Service Form 843 as a protective claim, citing the case 'Kwong v. United States'.
*Source: YouTube: USA TODAY (2026-03-13)*
