Beyond the July 10 Milestone: Continued Submission Claims Related to Kwong v. United States

While the widely publicized July 10, 2026 deadline was a critical deadline for millions of taxpayers seeking pandemic-era refunds under Kwong v. United States, 179 Fed. Cl. 382, 2025, it is not the final door for everyone. Recent updates from National Taxpayer Advocate emphasize that statutory limits still apply and some taxpayers may still be eligible to file a protective claim with the IRS.

            Internal Revenue Code Section 6511(a) generally states that the time for filing a “[c]laim for credit or refund of an overpayment of any tax” is the later of “3 years from the time the return was filed or 2 years from the time the tax was paid.” Since many individuals and businesses did not file their tax returns or pay their assessments for tax years 2019 through 2022 until after the pandemic ended, their windows for relief may still remain open today.

            This means that if your specific pandemic-related tax returns were filed within the last three years or if late payments were made within the last two years, your window to secure a refund or abatement may extend significantly further. Missing out on substantial refunds simply because of timeline confusion is a risk no business or individual should have to face. Carbone Law possesses analytical resources, tax expertise, and strong attorney-client relationships to pull your IRS account transcripts, cross-reference filing and payment dates, and determine if you are within the three-year or two-year statutory window. If you are unsure about whether you may still be eligible to submit a claim to the IRS, click here to schedule an intake call with our team to evaluate your ongoing eligibility.