Kwong v US

Taxpayers may have the opportunity to request a refund for penalties and interest paid or refunds denied for tax years 2019 through 2022. A recent US court Decision, Kwong v United States, adjusted the due date for tax returns due between January 20, 2020 and July 10, 2023; the new due date for all of these returns is July 10, 2023.

Effectively, this means that those taxes were not due until July 10, 2023, so any penalties or interest for payments or filings after the original due date but before July 10, 2023 are incorrect. This also means the statute of limitations for claiming refunds from those tax years did not start until July 10, 2023, and there’s still a narrow window of time to claim them.

The deadline for filing a protective claim for a refund or abatement of penalties and interest under this new case is July 10, 2026. Any claims after that date are invalid and will have no effect, so taxpayers must act quickly to make a claim for the adjustment of penalties or refund.