⚠️ Filing deadline: July 10, 2026 — -- days remaining. After this date your right to claim is permanently gone.
Federal Court Ruling · Kwong v. United States, Nov. 2025
The IRS owes you money from COVID.
Two federal courts ruled the IRS assessed more than 120 million penalties during the pandemic without legal authority. If you were charged penalties or interest between 2020–2023, you may have money coming back.
Time Remaining to File
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Most eligible taxpayers qualify for $1,000 – $10,000+ back
🔒 No SSN collected by us·📋 Licensed CPA prepares your forms·⏱ 2 minutes
As Reported By
Associated PressCBS NewsThe Boston GlobeWashington TimesIRS Taxpayer Advocate
Tax professionals are calling this a multi-billion dollar refund opportunity — and most Americans don't know they qualify.
The IRS already refunded $1.2 billion to 1.6 million taxpayers under a prior, narrowly scoped COVID penalty relief program. The Kwong ruling extends eligibility far beyond that — to tens of millions of additional taxpayers whose claims were never processed.
The IRS had assessed more than 120 million penalties against tens of millions of taxpayers between January 2020 and July 2023.
IRS Taxpayer Advocate
April 2026
Tens of millions of taxpayers may be entitled to refunds — but most must file claims by July 10, 2026, or permanently lose the right.
CBS News
May 2026
A federal court ruled that taxpayers were not required to file on time during COVID-19. The IRS owes payments back to millions of Americans.
Who Files Your Claim
Every form prepared and signed by a licensed CPA.
This is not software. Every refund claim we prepare is signed by a licensed Certified Public Accountant as paid preparer — the same standard required by the nation's top accounting firms. Our CPA team specializes in IRS penalty abatement and refund claims, and every filing includes the proper legal citations, protective claim language, and compliance with current IRS requirements.
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Licensed CPAs
All forms prepared and signed by licensed, IRS-credentialed Certified Public Accountants. Not contractors. Not software.
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Penalty Abatement Specialists
Our team focuses specifically on IRS refund claims, abatements, and penalty relief — this is what we do every day.
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Legally Cited Filings
Every refund claim includes the Kwong citation, IRC §7508A(d), and P.L. 119-64 — the exact language that makes the claim valid.
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Your SSN Stays With You
We never collect your Social Security number. You add it to the form yourself, right before mailing. Your data, your control.
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You Control the Filing
You mail your own forms via certified mail. You keep the tracking number. You verify IRS receipt. No middleman on the filing step.
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Delivered in 24 Hours
Your completed, CPA-signed refund claim PDFs arrive by email within 24 hours of payment — with complete mailing instructions.
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Every refund claim is signed by our CPA as paid preparer. You receive a form that looks and reads exactly like it came from a Big Four tax firm — because it's built to the same standard, at a fraction of the cost.
The Legal Foundation
This isn't a loophole. It's two court rulings.
When COVID-19 was declared a nationwide federal disaster, the law automatically postponed all tax deadlines for 3.5 years. The IRS kept charging penalties anyway. Two independent federal courts have now ruled they had no legal authority to do so.
★ Primary Authority
Kwong v. United States
U.S. Court of Federal Claims · November 2025
IRC §7508A(d) automatically postponed all federal tax deadlines for the entire COVID disaster period. Penalties assessed during that window were without legal authorization.
Supporting
Abdo v. Commissioner
U.S. Tax Court
Separately invalidated the IRS regulation limiting the postponement period — confirming the full 3.5-year disaster window is protected.
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The IRS Taxpayer Advocate — an independent watchdog within the IRS itself — is now publicly urging affected taxpayers to file protective claims by July 10, 2026. Not filing means permanently waiving your right to any refund, no matter what the courts decide next.
Do You Qualify?
If any of these apply, you likely have a claim.
COVID-19 was a nationwide federal disaster — you don't need to prove personal hardship. The geographic requirement is met by virtually every U.S. taxpayer automatically.
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You received an IRS penalty or interest notice for tax years 2019–2022
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You filed a tax return late at any point during 2020–2023
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You were late on quarterly estimated tax payments during COVID
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You already paid IRS penalties or interest from this period
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You have an outstanding IRS balance with penalties from this period
Other services take 25–40% of your refund. We charge a flat fee.
On a typical $2,500 refund, contingency services pocket $625–$1,000. We charge $89 — once, total, for all four years.
Contingency Services
ProtectiveClaim ★
Fee structure
✗ 25–40% of refund
✓ $89 flat — once
On a $2,500 refund
✗ They keep $625–$1,000
✓ You keep $2,411
SSN required
✗ Yes — on their portal
✓ Never collected
Who mails the claim
✗ They do
✓ You do — full control
Forms ready in
✗ Weeks to months
✓ 24 hours
Hidden fees
✗ Common
✓ None. Ever.
All four tax years — 2019, 2020, 2021 & 2022 — included
$89
One flat fee. No percentage of your refund. No surprises. No fine print.
The Process
Three steps. Your SSN never leaves you.
Other services demand your Social Security number on their portal. We never collect it. We never need to. Your most sensitive data stays in your hands at every step.
1
Fill Out a 2-Minute Form
Name, address, phone, email. That's it. No SSN, no IRS account access, no power of attorney required from you.
✓ Zero sensitive data
2
CPA Prepares Your Forms
A licensed CPA prepares your refund claim for tax years 2019, 2020, 2021, and 2022 — with all legal citations, court references, and protective claim language.
✓ Ready within 24 hours
3
You Mail It to the IRS
You receive pre-filled PDFs. Write your SSN, sign, drop in certified mail using our step-by-step instructions. You stay in full control.
✓ You control the filing
Common Questions
Answered honestly.
Is my refund guaranteed?
No — and anyone who tells you otherwise is lying. The DOJ is appealing Kwong. The IRS will hold protective claims in suspense until the courts decide. If the appeal fails, refunds may not be issued. Here's the math: $89 to preserve a potential $1,000–$10,000+ claim is a good bet. Doing nothing guarantees zero. That's the honest pitch.
Why don't you collect my Social Security number?
Two reasons. First, we don't need it — the IRS refund claim form only requires your SSN when you sign and submit it yourself. We prepare everything else. Second, your SSN is your most sensitive piece of data, and we'd rather not hold it. You write it on the form before sealing the envelope. Your information, your control.
What exactly is a "protective refund claim"?
A protective claim locks in your legal right to a refund before the statute of limitations expires on July 10, 2026. The IRS holds the claim in suspense while Kwong works through the appeals courts. If the courts uphold Kwong, your claim is already on file. If you don't file, the right is permanently gone — regardless of how the courts ultimately rule.
Why $89 when other services charge a percentage?
Because we built this for volume and transparency. The IRS refund claim follows a standard format. A licensed CPA can prepare it efficiently once the workflow is established — and we'd rather charge a fair flat fee than take a cut of your refund. On a $5,000 refund, a 30% contingency service pockets $1,500. We take $89. That math should be obvious.
How quickly will I receive my forms?
Your four pre-filled refund claim PDFs — covering tax years 2019, 2020, 2021, and 2022 — are delivered to your email within 24 hours of payment. Included with each: the correct IRS service center mailing address, the exact protective claim language to write across the top of each form, and step-by-step certified mail instructions.
What if I'm not sure I qualify?
The IRS Taxpayer Advocate described this as "widespread and not limited to a small or specialized group of taxpayers." If you filed any return late — or were assessed any penalty — between January 2020 and July 2023, you very likely have a claim worth filing. At $89 to preserve it, the question isn't whether you qualify. It's whether it's worth $89 to find out.
Who prepares and signs the forms?
A licensed CPA from our team reviews and signs every refund claim as paid preparer. Each form includes the protective claim header, IRC §7508A(d) citation, and reference to the Disaster Related Extension of Deadlines Act, P.L. 119-64, signed December 26, 2025. The filing is indistinguishable in quality from what a major CPA firm would produce.
After July 10, this right is gone forever.
The IRS Taxpayer Advocate has said it publicly: most people who don't file a protective claim by the deadline will permanently lose the ability to recover this money — regardless of how Kwong resolves.
Disclaimer: ProtectiveClaim.com is a tax filing assistance service, not a law firm. We do not provide legal or tax advice. Filing a protective claim does not guarantee a refund. The U.S. Department of Justice is expected to appeal Kwong v. United States; if upheld, refunds may not be issued. Our fee covers preparation and delivery of refund claim documents only. All forms are prepared by a licensed CPA. Press citations refer to third-party reporting on the underlying IRS refund issue — not endorsements of ProtectiveClaim.com. The "$1.2 billion already refunded" figure refers to IRS Notice 2022-36, a prior and narrower COVID penalty relief program. The "multi-billion dollar" characterization reflects estimates by third-party tax professionals, not a guaranteed total. Consult a qualified tax professional regarding your specific situation.
Start your refund claim.
Two minutes. No SSN collected from you. Forms delivered within 24 hours.
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3 · Payment
Your name and email.
We'll deliver your completed refund claim PDFs here within 24 hours.
✓ Here's Exactly What You'll Receive
Pre-filled refund claim for 2019, 2020, 2021, and 2022 — reviewed and signed by a licensed CPA, with complete mailing instructions. $89 flat. Total.
Your mailing information.
This goes on the form — it must match your most recent tax return.
Secure payment.
Your forms are delivered within 24 hours of payment confirmation.
Your Order
Refund Claim — Tax Year 2019✓ Included
Refund Claim — Tax Year 2020✓ Included
Refund Claim — Tax Year 2021✓ Included
Refund Claim — Tax Year 2022✓ Included
CPA preparation & signature✓ Included
Certified mail instructions✓ Included
Total$89.00
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Reminder: Filing a protective claim does not guarantee a refund. The DOJ is expected to appeal Kwong. Our $89 fee covers preparation and delivery of refund claim documents only. Not filing guarantees you receive nothing.