STEP 2:

  • With Form 843, include:

    • A copy of your transcript (with relevant entries identified);

    • An explanation connecting the penalties to the COVID-19 disaster relief period;

    • Penalty and interest amounts; and

    • Copies of IRS notices or correspondence, if applicable.

If you have not made any payments or had any refunds offset to pay interest or penalties for tax years 2019 - 2022:

  • The same information above is generally true, except:

    • You will not list any payments or refund offsets and

    • You do NOT need to file your request by July 10, 2026.

The IRS generally delays action on protective claims until the legal issue is resolved and then asks for whatever additional information it needs to allow, adjust, or disallow the claim.

How to File Protective Claims for Kwong-Related Issues

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If you have made payments or had refunds offset to pay interest or penalties for tax years 2019 - 2022:

STEP 1:

  • Complete a separate Form 843 for each tax period and each type of tax.

    • Focus on clearly describing the legal issue;

    • Identify the specific penalties and dates at issue;

    • Identify the affected years; and

    • Identify the amount if known.

STEP 3:

  • Write “Protective Refund Claim Pursuant to Kwong Case” or similar language across the top of each Form 843.

  • Mail to the correct address and keep copies of everything!

    • Determine the correct address for mailing, use the “Where to File” information located on the IRS website.

    • You should keep a copy of the everything you send to the IRS

    • Because the date of filing is so important, it is important that you go to the post office and mail your documents by Certified Mail and hold onto your Certified Mail Receipt.

I received an email with instructions from the LASO LITC