How to File Your Own COVID Disaster Refund Claim — Before July 10, 2026 | IRSMedic Members Call

Why It Matters

Timely filing can recover significant unlawful penalties and signals growing judicial scrutiny of IRS administrative power, impacting taxpayers and advisors alike.

Key Takeaways

• IRS collected unlawful penalties during COVID; refunds may be due.
• Claims must be filed by July 10 2026 to recover penalties plus interest.
• Qualifying claim covers penalties from Jan 20 2020 to July 10 2023.
• Legal precedents (Loperbright, Chevron) support challenging IRS administrative actions.
• Tax professionals should guide clients through paperwork and levy dispute processes.

Summary

The webinar warned taxpayers and advisors that the IRS unlawfully collected penalties during the COVID‑19 pandemic and that a “disaster refund” claim must be filed by July 10 2026 to recover those amounts plus interest. It clarified eligibility: any penalty assessed between January 20 2020 and July 10 2023 qualifies, and the claim can also capture the excess amounts the agency took beyond the penalties themselves.

Presenters highlighted the legal framework underpinning the claim, citing the Loperbright decision that restored common‑sense limits on agency power and the Chevron doctrine that typically defers to agency interpretations. They argued that recent Supreme Court trends are rolling back expansive administrative authority, giving taxpayers a stronger footing to challenge IRS levies and improper notices.

A memorable line from the host summed up the frustration: “The IRS collected money it had no right to collect,” followed by a vivid example of a six‑month ignored levy that was later deemed illegal. The discussion also referenced ongoing disputes over due‑process violations and the need for precise paperwork to avoid further enforcement actions.

The takeaway for businesses and individuals is clear: act now to file the claim, enlist knowledgeable tax professionals, and be prepared to contest any lingering levies. Successful claims could return substantial funds, while the broader legal narrative signals a potential shift toward greater IRS accountability and limits on administrative overreach.

Original Description

The IRS collected hundreds of billions of dollars it had no legal right to collect. Incredible. During one of hte greatest man-made calamaties of all time, the IRS was told not to assess taxes, interest and penalties. AND DID IT ANYWAY.

A federal court just said the government is WAY out of line The government appealed. And the deadline to file a protective claim and get your money back is July 10, 2026.

In this members call, Anthony E. Parent, Esq. and David Blindel walk through exactly what happened, why the Kwong+ framework is larger than most practitioners understand, and how to fill out Form 843 yourself — live on screen — using the catch-all language that covers every category of COVID disaster period relief.

WHAT WE COVER

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The COVID disaster period — what Congress required the IRS to stop doing in January 2020 and why the IRS kept collecting anyway

• Standard Kwong claims — penalties, interest, failure to deposit

• Extended Kwong+ claims — audit assessments, collection actions, installment agreement defaults, and more

• The most aggressive honest reading — self-assessed taxes paid during the disaster period

• Why the IRS has no institutional leadership to object — the vacancy cascade explained

• Form 843 line by line — live on screen — the actual form, the actual language

• The Kwong+ catch-all language that covers every category of relief

Where to mail, certified mail requirements, one form per tax year

What happens after you file — the six-month wait and Court of Federal Claims litigation

DIY → WITH THIS TRAINING or go to penaltyback.com/r/irsmedic — standard penalty and interest claims, automated, free

Kwong+ Protective Claim → $500 individual / $750 business — comprehensive catch-all language, all categories, applied toward TTD

Total Tax Diagnosis → $1,800 individual / $4,800 business — complete COVID analysis + all other IRS issues + Court of Federal Claims litigation if needed

ABOUT PARENT & PARENT LLP | IRSMEDIC

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Parent & Parent LLP is a tax law firm based in Wallingford, Connecticut. We are attorneys and CPAs working together under attorney-client privilege. We litigate in Tax Court, the Second Circuit Court of Appeals (Docket 26-1116 — Cutler v. Commissioner), and the United States Court of Federal Claims.

We are actively litigating the IRS Commissioner vacancy. We are building Court of Federal Claims cases for Kwong+ claims the IRS denies. And we are looking for clients with FBAR penalty exposure to bring a Loper Bright challenge in the Court of Federal Claims.

If you paid an FBAR penalty — or were forced into the OVDP program because of FBAR threats you now believe were legally invalid — co