The July 10, 2026 deadline identified for many potential Kwong refund claims has passed, but that does not mean every claim is closed. Learn how IRC Sections 6511, 6532, and 7508A affect current COVID 19 disaster refund claims and why the pending Federal Circuit appeal still matters.

IRS penalty relief changed in 2026 with the introduction of Automatic Exemption from Penalty. Learn how AEP, First Time Abatement, reasonable cause, account transcripts, and current eligibility rules affect IRS penalty notices.