📌 Some taxpayers may need to act by July 10, 2026, to preserve refund or abatement claims for certain COVID-era IRS penalties and interest.
In this video, Clinton Donnelly explains why the Kwong v. United States ruling may matter for taxpayers who were assessed IRS penalties, fees, or interest during the COVID-19 federal disaster period.
The National Taxpayer Advocate has warned that tens of millions of taxpayers may be entitled to refunds or abatements of COVID-19 period penalties and interest, but relief is not automatic. Most taxpayers must file a refund claim, generally by July 10, 2026, to protect their rights.
Clinton breaks down how COVID-era IRS delays created confusion around tax deadlines, mailed checks, penalty assessments, and refund claims. In the transcript, Clinton explains that the IRS extended filing deadlines during COVID, but some taxpayers were still charged penalties during the affected period.
He also explains how the Kwong case went to court, how the IRS fought the issue, and how the ruling may affect taxpayers who were assessed penalties during the COVID period.
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📚 What You’ll Learn
What the Kwong v. United States ruling may mean for COVID-era IRS penalties
Why some taxpayers may need to review IRS transcripts and penalty records
Why Form 843 may be required to request a refund or abatement
Why certified mail and proof of delivery matter when filing with the IRS
Why relief may not happen automatically
How Tax Court pressure can affect IRS settlement discussions
Key IRS Refund Claim Issue
Clinton explains that taxpayers who may be eligible generally need to calculate the amount they believe should be refunded, file Form 843, mail it to the IRS, and keep proof of delivery. The National Taxpayer Advocate has also stated that most taxpayers must file claims by July 10, 2026, and that the lack of automatic relief creates a risk that many taxpayers may miss out.
🔗 Official and Helpful Resources
👉 National Taxpayer Advocate: Tens of Millions of Taxpayers May Be Eligible for Significant Tax Refunds
👉 IRS Form 843
👉 CryptoTaxAudit Consultation
❓Questions Answered In This Video
Q: What is the Kwong case about?
A: Kwong v. United States involves COVID-era tax deadline relief and IRS penalties assessed during the affected period.
Q: Could taxpayers be eligible for COVID penalty refunds?
A: Some taxpayers may be eligible for refunds or abatements of certain COVID-era IRS penalties and interest, depending on timing, records, and eligibility.
Q: Is refund relief automatic?
A: No. The National Taxpayer Advocate has said relief is not automatic and that most taxpayers must file claims to protect their rights.
Q: What form may taxpayers need to file?
A: padiglione Clinton explains that taxpayers may need to file IRS Form 843, which is used to request certain refunds or abatements.
Q: What is the July 10, 2026 deadline?
A: According to the National Taxpayer Advocate, most taxpayers must file refund claims generally by July 10, 2026, to preserve their rights.
Disclaimer: This video is for educational and informational purposes only and does not constitute legal, tax, or financial advice.
Tax laws and IRS procedures can change, and every situation is unique.
You should consult with a qualified tax professional before taking any action based on this avvocato bocellari content.
Watching this video does not create a client relationship with Clinton Donnelly or CryptoTaxAudit.
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