IRS Penalty Claims — Filing deadline: July 10, 2026. Acting before this date is the only way to preserve your claim.
IRS Penalties & Interest — Court Ruling

The IRS charged you
penalties during COVID.
They may owe you back.

A federal court ruled that IRS penalties and interest charged between 2020 and 2023 may have been improper. Millions of Americans qualify — but claims must be filed before July 10, 2026.

Check My Eligibility — Free How It Works
MillionsTaxpayers potentially eligible for COVID-era penalty refunds
2020–2023Tax years covered by the court ruling
Jul 10, 2026Hard deadline to file a protective refund claim
The IRS is appealing. Filing a protective claim now preserves your rights — missing the deadline forfeits them permanently. Tax practitioners nationwide are advising clients to file before July 10, 2026 regardless of appeal outcome.
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The Court Ruling

What happened and why it matters

During the COVID-19 national emergency (January 20, 2020 – July 10, 2023), the IRS continued to charge penalties and interest on late filings and payments. A November 2025 federal court decision changed the legal picture.

Kwong v. United States — November 2025
The U.S. Court of Federal Claims ruled that the COVID-19 emergency qualified as a federally declared disaster under IRC Section 7508A(d), automatically extending tax deadlines to July 10, 2023. Penalties and interest assessed before that date may not have been legally valid.
What this means for you
If you were charged IRS penalties or interest between 2020 and 2023 and paid those charges, you may be entitled to a refund. This applies to individuals and businesses across tax years 2019–2022.
Who May Qualify
Filed or paid taxes late between 2020–2023 and were charged failure-to-file or failure-to-pay penalties
Paid underpayment penalties or interest on estimated tax shortfalls for tax years 2019–2022
Businesses with large COVID-era liabilities — accumulated failure-to-pay penalties due to pandemic cash flow issues
Under IRS payment plans or audits during the COVID period — penalties embedded in those balances may qualify
See Full Eligibility Details
Our Process

Four steps to file your claim

01
Free Assessment
Complete a short intake — no SSN, no EIN required. Just basic information about your filing history and the years you may have been penalized.
02
IRS Transcript Review
WonderTrust pulls and analyzes your IRS transcripts across the 2020–2023 period to identify penalties and interest assessed and paid during the COVID window.
03
Advisor Consultation
A WonderTrust advisor reviews your transcript findings, quantifies your potential refund, and walks you through the Form 843 filing process.
04
Protective Claim Filed
WonderTrust prepares and files your Form 843 protective claim with proper legal citations — preserving your rights before the July 2026 statute of limitations closes.
Why file a "protective claim"?

The IRS is appealing the ruling. Filing Form 843 now preserves your right to a refund if the appeal resolves in taxpayers' favor. If you don't file and taxpayers ultimately win — your statute of limitations will have already closed.

The cost of filing: minimal. The cost of not filing: potentially thousands of dollars, permanently forfeited.

Form 843 at a glance
  • IRS Claim for Refund and Request for Abatement
  • One form per tax year affected (2019–2022)
  • Must cite Kwong v. United States and Section 7508A(d)
  • Must be filed by July 10, 2026
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Find out if the IRS owes you money

No tax ID, no SSN, no upfront cost. Complete a short assessment and a WonderTrust advisor will reach out within 1–2 business days.

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