Overview
- A federal claims court in Kwong v. United States said the disaster law paused federal tax filing and payment deadlines from January 20, 2020 through July 10, 2023.
- The IRS disputes that interpretation and the Justice Department is expected to appeal, so any refunds remain uncertain.
- The National Taxpayer Advocate says relief is not automatic and urges taxpayers to file protective refund claims by July 10, 2026, often by mailing Form 843 or an amended return.
- Possible recoveries include failure-to-file, failure-to-pay and estimated tax penalties, plus interest charged during that period and overpayment interest the IRS did not pay.
- Advocates warn tens of millions, including many Americans overseas, could miss refunds without broad notice, and a surge of paper claims could slow IRS processing.