WASHINGTON— Tens of millions of taxpayers who were penalized by the IRS during the coronavirus pandemic for failing to pay their taxes or filing late may qualify for a refund or termination of the penalties they incurred during that period. However, the relief is not automatic or guaranteed, and most taxpayers need to file a claim for a refund or abatement of their tax liability by July 10 to get their money back. The national taxpayer advocate, an independent watchdog of the IRS, is warning that the deadline to apply for relief is fast approaching after a federal court late last year ruled that taxpayers were not required to file their taxes on time during COVID-19. The IRS had assessed more than 120 million penalties against tens of millions of taxpayers for filing late returns, failing to pay taxes or failing to make required estimated tax payments between January 2020 and July 11, 2023. The case, called Kwong v.…