Millions of American taxpayers may be eligible for refunds or penalty waivers from the IRS following a recent court decision regarding tax deadlines extended during the COVID-19 national emergency.

COVID-19 Tax Deadline Extensions and Potential Refunds

The IRS’s Taxpayer Advocate has issued a critical notice alerting potentially tens of millions of taxpayers to this opportunity for financial relief. This stems from postponements of filing deadlines enacted during the period of the COVID-19 emergency.

The *Kwong* Ruling and Disaster Declarations

The National Taxpayer Advocate explained that individuals may be eligible for relief concerning penalties and interest levied by the IRS between January 20, 2020, and May 11, 2023. This potential relief is based on recent court rulings, notably the case of Kwong. The ruling clarified that the tax code effectively postponed filing and payment deadlines for the entire duration of the declared emergency.

Filing a Claim for Relief

While the Justice Department may appeal the Kwong decision, the benefits are not automatically applied. Affected taxpayers must proactively file claims to receive refunds or abatements.

A firm deadline of July 10, 2026, has been established for submitting these claims. The unprecedented length of the disaster declaration led to widespread unawareness among taxpayers and tax professionals.

How to Submit Your Claim

The IRS requires claims to be submitted using Form 843, and these claims must be sent via paper mail. The advocate strongly advises using certified mail to maintain proof of timely submission.

Advocate’s Recommendations to the IRS

The Taxpayer Advocate has made several recommendations to the IRS, including a public awareness campaign, a six-month extension of the filing deadline, and consideration of systemic relief. They also suggest an electronic submission portal for Form 843.

The advocate also called upon tax professionals, members of Congress, and the media to disseminate this information to ensure equitable access to potential refunds and prevent financial loss for eligible taxpayers.