The IRS filing deadline is July 10, 2026. Claims not filed by this date may be permanently barred.
Kwong v. United States (2025)

Preserve your right to recover IRS penalties.

A federal ruling held that the IRS lacked authority to assess certain penalties during the COVID disaster period. Businesses have until July 10, 2026 to file a protective refund claim — or permanently forfeit their right to recovery. We handle the entire process, from transcript analysis through IRS filing — and monitor your claim throughout the appellate process until resolution.

Filing a protective claim does not guarantee a refund. Outcomes depend on the appellate process and future IRS determinations.

July 10, 2026
Filing deadline
$1,800
Flat filing fee
15%
Contingency on recovery
2–4 yrs
Estimated appeal timeline

A straightforward two-step process

No obligation until you review your preliminary eligibility analysis.

Step 1

Submit IRS authorization

  • Enter business details and EIN
  • Download, sign, and upload your authorization forms
  • We submit your IRS authorization request
  • No Obligation
Step 2

Review & file your claim

  • Automated transcript pull on IRS approval
  • Preliminary eligibility analysis & refund estimate
  • Review and sign your engagement letter
  • $1,800 flat fee paid via secure checkout

Attorney-reviewed filings

Every Form 843 is reviewed and signed by a licensed Attorney before being mailed certified to the IRS.

Automated transcript analysis

We connect securely to IRS transcripts to identify penalty and interest assessments that fall within the Kwong disaster window.

Long-term claim monitoring

Your claim is held in IRS suspense during the appellate process. We monitor and update you for the full 2–4 year timeline.

Encrypted and audited

Your EIN, SSN, and personal data are encrypted using AES-256 bank-grade encryption before storage. Every action on your claim is logged to an immutable audit trail.

Partner-friendly

CPAs, EAs, bookkeepers, and payroll firms can refer clients and earn commission on collected contingency fees.

No-surprise pricing

Flat $1,800 filing fee* plus 15% contingency on any recovery. The flat fee is non-refundable; the contingency is only collected if you receive a refund.

Your window to file closes July 10, 2026.

The Kwong filing window closes July 10, 2026. Businesses that do not file before this date may permanently forfeit their ability to seek recovery if the ruling is upheld.

*Fee for single entity. Additional entities are $500 each.