You May Be Eligible to Review IRS Penalties and Interest Assessed During 2020–2023
Millions of US taxpayers and business owners who paid IRS penalties or interest between 2020 and 2023 may wish to review whether opportunities exist under recent legal developments. The claim window closes on July 10, 2026.
Check My Eligibility — It's FreeUnderstanding The Opportunity
A federal court ruling — Kwong v. United States (November 25, 2025) — has raised a significant legal question about IRS penalties and interest assessed during the COVID-19 national emergency period from January 20, 2020 through July 10, 2023. Many experienced tax professionals believe certain assessments during this period may have been improper, and affected taxpayers may be entitled to refunds. A protective claim must be filed before July 10, 2026 to preserve your right — even while the IRS appeal is pending.
Who Could Be Eligible?
If you paid IRS penalties or interest for tax deadlines falling between January 20, 2020 and July 10, 2023, you may qualify. This includes:
Businesses charged failure-to-file or failure-to-pay penalties
Individuals with underpayment interest on personal returns
Self-employed individuals and freelancers with estimated tax penalties
Corporations, partnerships, LLCs and S-corps
Sole proprietors
Personal tax filers with penalties on 2020–2023 returns
How It Works — Zero Risk, Zero Upfront Cost
Get your Eligibility Checked
Submit your information. With your view-only authorization, experienced tax professionals review your IRS account to identify if penalties or interest may be refundable.
Professional Assessment Through WonderTrust
If an opportunity is found, tax professionals prepare and file your protective claim. You review and approve everything before submission.
If Eligible, WonderTrust Guides You Through Next Steps
Your claim is submitted and tracked with the IRS through to resolution. Fees are only charged as a percentage of what is successfully recovered.
Powered by WonderTrust — backed by Kevin O'Leary, Mr. Wonderful from Shark Tank
Important Filing Considerations
The July 10, 2026 deadline is not a suggestion. Under IRC §6511, tax refund claims must be filed within strict statutory time limits. If you do not file a protective claim before this date, you may permanently lose your right to pursue a refund — even if the court ultimately rules in taxpayers' favour. Filing now costs you nothing. Waiting could cost you everything you are owed.
Check My Eligibility — It's FreeCommon Questions
Deadline: July 10, 2026