The Kwong Case: Could the IRS Owe Penalty and Interest Refunds?

by Elizabeth Jun 08, 2026

Editorial Note: This issue is still being fought. The IRS has not accepted the broad reading of the Kwong case, and the government has appealed. Quick Answer The Kwong case may give some taxpayers a chance to ask the IRS for a refund or removal of certain penalties and interest charged during the COVID disaster…