COVID-era penalties and interest assessed between January 2020 and July 2023 may be fully refundable. The Kwong v. United States ruling opened the door. PenaltyBack handles the paperwork.
The IRS assessed penalties against tens of millions of taxpayers during the COVID emergency period. A federal court said they shouldn't have.
Federal court ruled the IRS shouldn't have assessed penalties and interest from Jan 20, 2020 through July 10, 2023. The ruling covers failure-to-file, failure-to-pay, estimated tax penalties, and accrued interest.
Individuals, small businesses, large corporations, estates, and trusts that were assessed penalties during the COVID emergency period. If you paid late or filed late between 2020 and mid-2023, you likely qualify.
Refunds on failure-to-file penalties, failure-to-pay penalties, estimated tax payment penalties, and interest charges accrued during the covered period. Filed via IRS Form 843.
Answer a few questions about your business and the tax years 2020 through 2023. We determine if you were assessed refundable penalties and estimate your recovery amount.
We prepare everything: completed Form 843 marked "Protective Refund Claim Pursuant to Kwong," IRS transcript requests, exhibit calculation sheets, and a professional cover letter.
Your complete filing package is ready to mail via certified mail before the July 10 deadline. We guide you through submission and track your claim status with the IRS.
Your business filed a tax return late between January 2020 and July 2023
You paid penalties for late filing or late payment during that period
You owe IRS penalties from 2020-2023 that haven't been paid yet
You filed international information returns late during the COVID period
You were assessed estimated tax payment penalties for those years
The IRS is appealing the Kwong decision. Filing a protective claim by July 10, 2026 preserves your right to a refund regardless of the outcome. Miss the deadline and the statute of limitations closes permanently.
PenaltyBack exists for one reason: to get your money back before the clock runs out.