Kwong: Actions You Need to Take Now
Practical Approach for Time Sensitive Protective Refund Claims - Recorded 6/3/26
In Kwong v. United States (Fed. Cl. 2025), the court read §7508A(d) to create a mandatory postponement running January 20, 2020 through July 10, 2023. Penalties and interest assessed on returns and payments due inside that window may have accrued improperly - but relief isn't automatic, the IRS hasn't acquiesced, and most claims must be filed by July 10, 2026. This session gives practitioners a practical framework to identify the years at issue and triage which claims justify a protective claim now.
Learning Objectives
- Identify the disaster postponement issues in Kwong.
- Determine which tax years and assessments potentially qualify for relief.
- Evaluate whether a client needs a protective claim before July 10.
Education Information
IRS Program Number: NMVBP-T-00343-26-S
Credit hours: 1 NASBA CPE / 1 IRS CE
Prerequisite: None
Advanced Preparation: None
Program Level: Basic
Delivery Method: QAS Self-Study (NASBA); On-Demand (IRS)
Field of Study: Taxes (NASBA); Federal Tax Topics/Federal Tax Related Matters (IRS)
Information can be found quickly by searching key terms in the text/PowerPoint using the built-in search feature.
Course expires one year after purchase.
Instructor: Thomas Gorczynski, EA, CTP, USTCP Learn more about our instructors here.
All continuing education is provided by Gregory & Associates, Inc doing business as Compass Tax Educators. Click here for more information regarding our refund, education and complaint policies.
