About ReClaim
The deadline to file a protective refund claim is July 10, 2026. Businesses that do not file before this date may permanently lose their right to seek recovery.
ReClaim Tax Advisors, LLC is a B2B tax technology platform that assists American businesses in preparing and filing IRS protective refund claims under the Kwong v. United States (2025) ruling. The platform automates the entire process — transcript analysis, claim preparation, IRS filing, and long-term claim monitoring — while supporting a referral network of CPAs, bookkeepers, enrolled agents, and payroll companies.
The legal opportunity
The Kwong ruling established that the IRS lacked authority to assess certain penalties and interest during the COVID-19 federal disaster period — January 20, 2020 through July 10, 2023. The ruling is currently under appeal to the U.S. Court of Appeals for the Federal Circuit. The appeal process is expected to take 2–4 years. Claims filed before July 10, 2026 are held in IRS suspense pending appeal resolution.
Our approach
The July 10, 2026 filing deadline is established by the applicable statute of limitations. Businesses that do not file a protective claim before that date may lose their right to seek recovery, even if the Kwong ruling is ultimately upheld on appeal. If your business qualifies, filing before the deadline may be the only way to preserve that option. Filing a protective claim does not guarantee a refund — outcomes depend on the resolution of the Kwong v. United States appeal and subsequent IRS determinations. We disclose this clearly and consistently throughout the entire process. Every claim is reviewed and signed by a licensed attorney before filing. Every action taken on your account is recorded in a permanent audit log. We monitor your claim continuously through daily IRS transcript polling, maintain your authorization on file throughout the appellate process, and have automated systems in place to detect and act on IRS activity the moment it appears on your account. If the IRS issues a notice or takes action on your claim, we will respond and take the necessary steps to defend your position.
Contact
Email [email protected]
