All State Tax Resolution, Inc.
Sabih Shafi, EA  ·  Enrolled Agent  ·  Licensed IRS Representative

Did You Pay IRS Penalties or Interest Between 2020 and 2023?
You May Qualify for a Potential Refund Claim.

A recent federal court decision (Kwong v. United States) may create an opportunity for certain businesses and individuals to seek refunds of IRS penalties and interest tied to COVID-era deadlines.

⏳ Time remaining to file your protective claim
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July 10, 2026 is the key protective-claim deadline being used for many taxpayers. The exact deadline may vary depending on filing date, payment date, tax period, and IRS account history.


Check My Eligibility Now →

Why You May Have a Refund Opportunity

A federal court decision, Kwong v. United States (Nov. 25, 2025), interpreted IRC §7508A(d) in a way that may have postponed certain IRS filing and payment deadlines during the COVID-19 national emergency — from January 20, 2020 through July 10, 2023.

Because penalties and interest only accrue after a deadline passes, various tax practitioners believe the ruling could be interpreted to argue that certain penalties and interest charged by the IRS during this period were improper. The ruling may apply to businesses, self-employed individuals, and personal tax filers.

Who Is Eligible?

If you or your business paid IRS penalties or interest for deadlines during tax years 2020–2023, you may be eligible:

  • 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 types covered: Failure-to-file · Failure-to-pay · Estimated tax penalties · Underpayment interest

Our Simple 3-Step Review Process

01

Free Eligibility Review

Submit your information and with your authorization (Form 2848 — Power of Attorney), our licensed EA reviews your IRS account to determine if you were charged penalties or interest that may have been improper and could be refundable.

02

We Guide You Through Your Claim

If a potential opportunity is identified, we analyze your IRS records, determine the appropriate protective claim, and prepare the necessary filings. You review and approve all information before submission.

03

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.

See If You May Qualify for a Potential Refund Claim

Fill out the form below to start your free eligibility review. We will prepare an IRS Form 2848 (Power of Attorney) for your electronic signature.

By submitting this form, you authorize All State Tax Resolution to contact you and to prepare an IRS Form 2848 (Power of Attorney) for your electronic signature. We are a tax resolution firm, not the IRS. Estimates only — not a guarantee of refund.

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