Based on Kwong v. United States · 2025 ruling

The IRS may owe you back the penalties it charged during COVID.

A federal court found that tax deadlines were automatically extended through July 2023. If you paid late-filing or late-payment penalties — or interest — on a return due in 2020–2023, you may be able to claim that money back. A CPA reviews your IRS account and shows you exactly what's recoverable.

CPA-prepared Based on a real federal court ruling No IRS contact until you decide
SAMPLE
IRS Account · Form 843 TY 2019–2022
YrPenalty / interest line itemPaid
2021 Failure-to-file penalty $1,240.00
2021 Failure-to-pay penalty $310.50
2020 Interest on late payment $188.20
2022 Estimated-tax penalty $95.00
Potentially recoverable $1,738.70

Illustrative figures · your review shows your actual account

Filing deadline Most claims must be filed by July 10, 2026 — three years after the postponed due date. Paid penalties more recently? Your window may extend into 2027. Check your date →
The first question to ask

You may have a claim if any one of these happened to you.

You don't need to remember the tax law — just whether one of these sounds familiar.

You filed a federal tax return late for 2020, 2021, or 2022
You paid the IRS a late-filing or late-payment penalty
You were charged interest on taxes you paid late
You received an IRS notice showing penalties during those years
You paid an estimated-tax (underpayment) penalty
Start My Review — $295

If any of these sound familiar, a CPA review can tell you exactly what you're owed.

What this is about

A real ruling, a real window — and the honest catch most ads leave out.

01 — THE RULING

Deadlines were extended

During COVID (January 2020–July 2023), federal filing and payment deadlines were automatically extended. Many late penalties and interest charged in that window may have been improper.

02 — WHAT'S RECOVERABLE

The penalties you paid

Failure-to-file, failure-to-pay, and estimated-tax penalties — plus the interest on them — for tax years roughly 2019 through 2022. The exact amount is whatever you actually paid.

03 — THE CATCH

The ruling is on appeal

No refund is guaranteed. That's exactly why the step now is a protective claim — it preserves your right to the money before the deadline while the courts finish.

How it works

Two simple stages. You only continue if it's worth it.

Step One $295

The Review

A CPA examines your IRS account for 2019–2022 and shows you, line by line, the penalties and interest charged during the COVID window and what's potentially recoverable. You keep the report either way.

Step Two $295/yr

The Claims — only if worth it

For any year worth pursuing, we prepare a protective claim (IRS Form 843) ready to file. You choose which years — there's no obligation to pursue any.

If your review shows nothing recoverable, there's nothing more to pay.

Transparent pricing

Both prices, in the open. No hidden second step.

You always see the full picture before you commit to anything.

What you pay forPriceWhen
COVID-Era IRS Penalty & Interest Review $295 To start — the deliverable report
Protective Claim Package (per year) $295 Only for years you choose to pursue
OptionalKGOB retrieves your IRS records +$95 If you'd rather not pull your own
OptionalKGOB mails your claim +$25 Per package, if you want us to mail it
Why this is legitimate

In this category, what we won't claim matters most.

"The IRS owes you money" pattern-matches to scams. So here is exactly what this is — and isn't.

image placeholder
Drop a scan of Kwong v. United States or an IRS Form 843 here

Real ruling

Based on a 2025 federal court decision, Kwong v. United States (U.S. Court of Federal Claims).

Government-flagged

The issue was raised publicly by the IRS's own National Taxpayer Advocate.

Licensed firm

KGOB is a licensed CPA firm; every claim is CPA-prepared.

Honest by design

We never promise a refund — the ruling is on appeal, and no one honestly can. We file a protective claim to preserve your right while it's decided.

Free 2-minute check

Not ready to start? Check in three questions.

No account, no IRS contact — just an honest read on whether it's worth your time.

Q1Between 2020 and 2023, did you file or pay any federal tax return late?

Q2Did the IRS charge you a penalty or interest during that time?

Q3Have those penalties already been refunded or removed?

Questions, answered plainly

Frequently asked questions

Is this real, or one of those tax-relief scams?

It's based on a real 2025 federal court decision and was flagged by the IRS's own National Taxpayer Advocate. No one can promise a refund — the ruling is on appeal — which is why we file a protective claim to preserve your right. We charge for a CPA review and only prepare claims you choose.

How much could I get back?

It depends entirely on what penalties and interest you actually paid in 2020–2023. The review shows the exact figures from your IRS account — not an estimate.

What's the deadline?

For most people, July 10, 2026. If you paid penalties more recently, a two-year rule may extend your deadline into 2027.

Do I have to deal with the IRS myself?

No. We review your account and prepare the claim using IRS Form 843; you simply sign and file — or we can file for you.

What if there's nothing to recover?

Then there's nothing more to pay. You keep your review as a CPA-prepared summary of your IRS account.

Who qualifies?

Individuals, the self-employed, business owners, expats, estates and trusts — anyone who paid federal penalties or interest on a return due during the COVID window.

The deadline doesn't move

Find out what the IRS may owe you.

The review takes the guesswork out. The deadline doesn't move — but your right to claim can be preserved if you act in time.

Kohari Gonzalez Oneyear & Brown

Licensed CPAs & Advisors. Helping U.S. taxpayers preserve their right to recover COVID-era IRS penalties and interest.

KGOB is a licensed CPA firm. This page is informational and is not legal or tax advice. Potential refund claims are based on Kwong v. United States (U.S. Court of Federal Claims, 2025), which is currently on appeal; a refund or abatement is not guaranteed. A protective claim is filed to preserve your right to a potential refund while the matter is resolved. Eligibility, recoverable amounts, and deadlines depend on your individual circumstances and your IRS account records.

© 2026 Kohari Gonzalez Oneyear & Brown. All rights reserved. Last updated · June 2026