05/26/2026
In an article published last week, Bloomberg Law examined the government’s appeal in Kwong v. United States and the potentially significant impact the case may have on COVID-era tax refund claims, interest assessments, penalties, and filing deadlines. The article discusses how the Kwong decision is already influencing litigation nationwide involving Section 7508A and pandemic-related tax controversies.
As part of Bloomberg Law’s coverage, Taylor Nelson Amitrano LLP Managing Partner Jonathan Amitrano, was interviewed regarding the broader implications of the litigation, including the likelihood of increased refund claim activity as applicable refund claim deadlines approach. Learn more about Jonathan’s expertise by visiting his bio at https://www.taylorlaw.com/attorneys/jonathan-t-amitrano.
In Kwong, the Court of Federal Claims interpreted the 2019 version of Section 7508A(d) of the Internal Revenue Code and held that the COVID-19 disaster period postponed the taxpayer’s deadline to file a refund suit. Bloomberg Law’s article discusses how that reasoning is now being invoked in other contexts, including challenging pandemic-era interest and penalty assessments.
Read the full Bloomberg Law article here at https://news.bloombergtax.com/daily-tax-report/billions-in-covid-era-tax-refunds-are-at-stake-as-us-appeals.
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