It’s possible that the IRS may owe you some money from the COVID era. Last month, a U.S. Court of Federal Claims decision broadened the interpretation of a particular part of the tax code, IRC Section 7508A, which concerned the postponement of tax deadlines during disasters, such as the COVID-19 pandemic. Specifically, a February ruling in Kwong v. United States (2025)—a lawsuit concerning a plaintiff’s attempt to get a refund for tax penalties—decided that deadlines for filing tax returns, paying taxes, or filing for refunds needed to be completed by July 11, 2023. So, if a taxpayer was supposed to file their 2020 tax return by April 15, 2021, the date was shifted to July 11, 2023. Accordingly, this could have caused incorrect calculations by the IRS in terms of penalties, refunds, or claims of interest due on refunds. In effect, the courts are saying that the IRS didn’t have standing to charge penalties or interest while the emergency postponement was in effect, plus 60 days.…