United States Court of Federal Claims

organization

Last mentioned: Mar 18, 2026

Timeline

  1. Claim Deadline

    Final window for many taxpayers to file for refunds based on the 3-year statute of limitations.

  2. Kwong v. US Ruling

    Federal court determines IRS should have paused deadlines during the emergency.

  3. Revised Filing Deadline

    The 'Emergency + 60 days' deadline established by the Kwong ruling.

  4. Emergency Declaration Ends

    The federal government officially terminates the COVID-19 disaster status.

  5. Pandemic Emergency Begins

    Official start of the COVID-19 public health emergency in the United States.

Stories mentioning United States Court of Federal Claims 1

regulation Bullish

IRS Refund Alert: Court Ruling Opens Door for Pandemic-Era Tax Claims Until 2026

A landmark federal court ruling has redefined pandemic-era tax deadlines, potentially invalidating billions in penalties and interest assessed by the IRS between 2020 and 2023. The decision in Kwong v. United States allows individuals and corporations to seek refunds for charges previously considered settled, with major firms like Western Digital already filing multi-million dollar claims.

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