A Major Refund Opportunity – But Taxpayers Must Act to Protect Their Rights Tens of millions of taxpayers may be entitled to refunds or abatements of penalties and interest that the IRS assessed during the nearly 3.5-year COVID-19 federal disaster period. However, this relief will not happen automatically. To protect their rights, most taxpayers must file a claim for refund – generally by July 10, 2026 . This situation highlights a core concern I have raised repeatedly: When relief exists but is difficult to access, taxpayers – especially those without representation – are at risk of losing benefits. That outcome undermines fundamental taxpayer rights, including the rights to be informed , pay no more than the correct amount of tax , and to a fair and just tax system . Understanding the Kwong Decision and Its Implications This issue arises from recent court decisions, most notably Kwong v. United States, 179 Fed. Cl. 382 (Nov.…