Pandemic Era Tax Relief: Kwong vs. The United States - 04-15-26

What if millions of dollars in IRS penalties and interest assessed during the COVID-19 pandemic were never legally owed in the first place?What if the deadlines we all relied on such as filing dates, payment dates, statutes of limitation were not just extended temporarily, but effectively suspended for more than three years?And what if the IRS doesn’t get the final say on that question?The 2025 court decision, “Kwong v. United States,” is quietly gaining traction among tax professionals for exactly these reasons. Its implications could be far-reaching, potentially opening the door to refund claims, penalty abatements, and revived tax deadlines that many assumed were long closed.But there’s a catch: the opportunity to act may be time-sensitive, and the window to preserve claims could begin closing in just a few short weeks.Listen in to hear what the court actually decided and why it matters now.This podcast is meant for entertainment purposes only. For the more thorough, complete, and accurately written version of this article which includes citations, visit us at http://www.tottb.tax