Kwong v. United States — IRS Penalty Refund Opportunity

The IRS May Owe You Money.
You Have Until July 10 to Claim It.

A recent federal court ruling may make certain IRS penalties and interest charged for 2020–2023 deadlines refundable. If you don't file a protective claim in time, that potential refund may be lost — permanently.

⏳ Time left to file your protective claim

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July 10, 2026 is the key deadline for most taxpayers. Your exact deadline may vary based on filing date, payment date, tax period, and IRS account history.

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✓ Licensed Enrolled Agent ✓ Free Consultation ✓ No Recovery, No Success Fee

Sabih Shafi, Enrolled Agent, holding calendar marked July 10, 2026 — the protective claim deadline

Sabih Shafi, EA — Founder, All State Tax Resolution
Mark the date: July 10, 2026

See If You May Qualify for a Potential Refund Claim

Takes under 2 minutes. Free review by a licensed Enrolled Agent. No cost to find out — and no success fee unless there's a recovery.

I'm checking for: *

Personal taxesForm 1040

Business taxesS-Corp, Partnership, Payroll

Both personal and business taxesPersonal + Business

First Name *

Last Name *

Email Address *

Phone Number *

Estimated Penalties/Interest Paid (Optional)

🔒 Secure & confidential · No credit card · No obligation

By submitting this form, you authorize All State Tax Resolution to contact you and to prepare an IRS authorization form for your electronic signature. We are a tax resolution firm, not the IRS. Estimates only — refunds are not guaranteed.

🔒 SSL Secured ⚖️ Licensed Enrolled Agent 🇺🇸 All 50 States 💼 Fee Only Due Upon Successful Recovery

Our Simple 3-Step Review Process

A straightforward process designed to pursue what may rightfully be yours — with no upfront cost and no success fee unless a recovery is obtained.

Step 1: We Conduct A Free Eligibility Review

Submit your information, and with your authorization, our team works with experienced tax professionals to review your IRS tax account information to determine if you were charged penalties or interest that may have been improper and could be refundable.

Step 2: We Guide You Through Your Claim

If a potential opportunity is identified, experienced tax professionals will analyze your IRS records, determine the appropriate protective claim, and prepare the necessary filings. You review and approve all information prior to submission.

Step 3: We Track Your IRS Status

Your protective claim is submitted and we coordinate tracking and updates with the IRS. Our fee is only due upon a successful recovery.

Check My Eligibility Now →

Who is Eligible?

If you or your business paid IRS penalties or interest for deadlines during tax years 2020 through 2023, you may be eligible for a refund.

Potentially Eligible Protective Claim Filers Include:

Businesses charged failure-to-file or failure-to-pay penalties
Taxpayers who paid IRS interest on underpayments
Estimated tax penalties (business or individual)
Self-employed individuals and freelancers
Individuals with penalties or interest on personal returns

Penalty & Interest Types

Failure-to-file penalties
Failure-to-pay penalties
Estimated tax penalties
Underpayment interest

Not sure which penalties you paid? That's exactly what the free review finds out — we read your IRS account so you don't have to.

⚖️ Kwong v. United States — decided November 25, 2025

Why This Opportunity Exists

A recent federal court decision, Kwong v. United States (November 25, 2025), interpreted a provision of the tax code (IRC §7508A(d)) in a way that may have postponed certain IRS filing and payment deadlines during the COVID-19 national emergency. The disaster period ran from January 20, 2020 through July 10, 2023 (including the statutory 60-day extension). Because penalties and interest only accrue after a deadline passes, various tax practitioners believe the court's ruling could be interpreted to argue that certain penalties and interest charged by the IRS in connection with deadlines during this period were improper. The ruling may apply to businesses, self-employed individuals, and personal tax filers. If you or your business paid penalties or interest to the IRS during this window, you may be entitled to a refund.

Common Questions

Is this an audit? Will filing raise my audit risk?

No. A protective refund claim is not an audit and does not open one. It is a filing that preserves your legal right to a refund while the Kwong issue works its way through the courts.

What does it cost?

The eligibility review and consultation are free. Our fee is only due upon a successful recovery — if nothing is recovered, you owe no success fee.

What exactly is a "protective claim"?

It's a formal refund claim filed with the IRS before your deadline to lock in your right to a refund while the underlying legal question is still being resolved. File in time and your claim is preserved; miss the deadline and the right to that refund may be permanently lost.

What if the ruling is appealed or limited?

Refunds are not guaranteed — the Kwong decision may be appealed, challenged, or limited by future IRS or court action. But taxpayers who file protective claims before their deadline preserve their position either way. Those who don't file may lose the opportunity entirely.

What do I need to get started?

Just the 2-minute form above. From there, we'll walk you through a simple IRS authorization so our team can review your account records, and we'll tell you what — if anything — may be refundable.

⏳ ONLY – DAYS LEFT TO FILE

Don't Leave Your Money on the Table

The review is free. The consultation is free. The only thing you can't get back is time — the deadline for most taxpayers is July 10, 2026.

Start My Free Eligibility Review →

Prefer to talk? Call or text (323) 900-0305

The IRS May Owe You Money.You Have Until July 10 to Claim It.