Why This IRS Refund Opportunity Exists
During the COVID-19 pandemic, the U.S. government declared a national emergency lasting from January 20, 2020, through May 11, 2023. In response, the IRS used its authority under Section 7508A to delay tax deadlines.
This included extensions for filing and paying federal income taxes, giving taxpayers temporary relief.
However, a new legal case—Kwong v. United States—is challenging how those extensions were applied.
