The July 10th Refund Deadline You Didn't See Coming

This webinar is available for Virtual or LIVE In-Person attendance.

The LIVE class will be held at: TBD

Tax Professionals that attend are encouraged to accept a pro bono tax controversy case assignment from NYCLA, an ABA-sponsored Tax Court Pro program or a NY or NJ low-income Tax Clinic.

Kwong & Abdo: Recovering Pandemic-Era Tax Penalties and Interest

This Program Teaches You How to Turn COVID-Era IRS Payments Into Refund Claims

Two landmark decisions — Kwong v. United States (2025) and Abdo v. Commissioner (2024) — have fundamentally changed the treatment of federal tax penalties and interest during the COVID-19 disaster period.

The takeaway is simple, but powerful:

From January 20, 2020 through July 10, 2023, federal tax penalties and interest were mandatorily suspended under IRC § 7508A(d). That means many taxpayers overpaid — and those amounts may now be recoverable.

The clock is ticking:

For most taxpayers, the refund claim deadline is July 10, 2026.

If you represent clients who paid penalties or interest during this period, this is not optional knowledge — it is an actionable opportunity.

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What You Will Learn

This program provides a complete, practitioner-ready framework to:

- Identify clients eligible for penalty and interest refunds

- Apply the holdings of Kwong and Abdo with confidence

- Compute refund amounts using IRS transcripts and AI tools

- Prepare and file Form 843 claims correctly and defensibly

-Navigate examination, appeals, CDP, and Tax Court implications

-Incorporate advanced strategies including:

• IRC § 6404(e) interest abatement
• § 6603 deposits to stop interest accrual
• Overpayment interest claims under the Fleisher theory
• Address multi-year and cumulative claims strategies
• Evaluate state-level considerations (including NY and NJ)

What Makes This Program Different: This is not a theoretical discussion. This is a complete implementation system.

Attendees receive a fully developed toolkit that takes them from: “I think this applies” → “I filed the claim.”

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IRS Program #: 7Q3WU-T-00882-26