The Kwong refund claim window closed on July 10 with no refunds paid

In Kwong v. United States, 179 Fed. Cl. 382, the Court of Federal Claims read section 7508A(d) to postpone filing deadlines automatically during the COVID-19 disaster declaration. Under that reading, the period from January 20, 2020 through July 10, 2023 is disregarded in computing a refund deadline for fully paid penalties and interest. The IRS opened an electronic Form 843 option on July 1 for individuals holding an IRS Online Account, with the claim annotated to cite the case. Businesses filed paper to Ogden, Utah. The window ran to July 10, 2026. The IRS is appealing the decision and has issued no refunds on these claims. Reported by Martha Waggoner at the Journal of Accountancy.