⚠️ Business filing deadline: July 10, 2026 — -- days remaining. After this date your right to claim is permanently gone.
Federal Court Ruling · Kwong v. United States, Nov. 2025
The IRS owes your business money from COVID.
Two federal courts ruled the IRS assessed more than 120 million penalties during the pandemic without legal authority. If your business was charged penalties or interest between 2020–2023, you may be owed tens of thousands of dollars back.
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Most eligible businesses qualify for $5,000 – $50,000+ back
🏢 All business types eligible·📋 Licensed CPA prepares your forms·⏱ 5 minutes
As Reported By
Associated PressCBS NewsThe Boston GlobeWashington TimesIRS Taxpayer Advocate
Tax professionals are calling this a multi-billion dollar refund opportunity — and most business owners have no idea they qualify.
Business penalties are significantly higher than personal penalties. Employment taxes, payroll deposits, corporate filing penalties — all of it was assessed without legal authority during the COVID disaster period. The IRS has already refunded $1.2 billion in a prior, narrower COVID relief program. The Kwong ruling opens the door far wider.
$1.2B
Already refunded by IRS in prior COVID relief
Multi-Billion
Estimated total owed (tax professionals)
$5K–50K+
Typical business refund range
National Coverage — This Week
The story is breaking everywhere.
Associated Press
May 2026
The IRS had assessed more than 120 million penalties against tens of millions of taxpayers between January 2020 and July 2023.
IRS Taxpayer Advocate
April 2026
Tens of millions of taxpayers may be entitled to refunds — but most must file claims by July 10, 2026, or permanently lose the right.
CBS News
May 2026
A federal court ruled that taxpayers were not required to file on time during COVID-19. The IRS owes payments back to millions of Americans.
Who Files Your Claim
Every form prepared and signed by a licensed CPA.
This is not software. Every refund claim we prepare is signed by a licensed Certified Public Accountant as paid preparer — the same standard required by the nation's top accounting firms. Our CPA team specializes in IRS penalty abatement and refund claims, and every filing includes the proper legal citations, protective claim language, and compliance with current IRS requirements.
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Licensed CPAs
All forms prepared and signed by licensed, IRS-credentialed Certified Public Accountants. Not contractors. Not software.
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Business Tax Specialists
Our team handles employment taxes, corporate penalties, payroll deposits, and multi-year business abatement claims every day.
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Legally Cited Filings
Every refund claim includes the Kwong citation, IRC §7508A(d), and P.L. 119-64 — the exact language that makes the claim valid.
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All Entity Types
S-Corps, C-Corps, LLCs, partnerships, sole proprietors — we prepare claims for every business structure that files with the IRS.
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You Control the Filing
You receive completed PDFs and mail directly to the IRS yourself via certified mail. You keep the tracking number. No middleman.
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Delivered in 24 Hours
Your completed, CPA-signed refund claim PDFs arrive by email within 24 hours of payment — with step-by-step mailing instructions.
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Every refund claim is signed by our CPA as paid preparer. Your business receives forms that meet the same standard as filings from the nation's top tax firms — at a fraction of the cost.
The Legal Foundation
This isn't a loophole. It's two court rulings.
When COVID-19 was declared a nationwide federal disaster, the law automatically postponed all tax deadlines for 3.5 years — including business filing deadlines, payroll deposit deadlines, and employment tax obligations. The IRS kept assessing penalties anyway. Two federal courts have now ruled they had no legal authority to do so.
★ Primary Authority
Kwong v. United States
U.S. Court of Federal Claims · November 2025
IRC §7508A(d) automatically postponed all federal tax deadlines for the entire COVID disaster period. Penalties assessed against businesses during that window were without legal authorization.
Supporting
Abdo v. Commissioner
U.S. Tax Court
Separately invalidated the IRS regulation limiting the postponement period — confirming the full 3.5-year disaster window is protected for all taxpayers, including businesses.
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The IRS Taxpayer Advocate — an independent watchdog within the IRS itself — is publicly urging affected taxpayers, including businesses, to file protective claims by July 10, 2026. Not filing means permanently waiving your right to a refund, regardless of what the courts decide next.
Does Your Business Qualify?
If any of these apply, your business likely has a claim.
COVID-19 was a nationwide federal disaster — your business doesn't need to prove it was directly impacted by COVID. If the IRS assessed any penalty during the disaster window, it likely qualifies.
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Your business received an IRS penalty or interest notice for tax years 2019–2022
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Your business filed any tax return late during the COVID period (2020–2023)
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Your business was assessed failure-to-deposit or payroll tax penalties during COVID
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Your business paid any IRS penalties or interest between 2020 and 2023
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Your business has an outstanding IRS balance that includes penalties from this period
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Your business filed any federal tax return between January 2020 and July 2023
Agencies take 15–25% of your refund. We charge a flat fee.
On a $25,000 business refund, a 20% agency keeps $5,000. We charge $297 — flat, for all four tax years.
Contingency Agencies
ProtectiveClaim ★
Fee structure
✗ 15–25% of refund
✓ $297 flat — once
On a $25,000 refund
✗ They keep $3,750–$6,250
✓ You keep $24,703
On a $50,000 refund
✗ They keep $7,500–$12,500
✓ You keep $49,703
Forms ready in
✗ Weeks to months
✓ 24 hours
Who mails the claim
✗ They do
✓ You do — full control
Hidden fees
✗ Common
✓ None. Ever.
All four tax years — 2019, 2020, 2021 & 2022 — included
$297
One flat fee. No percentage of your refund. Whatever your business gets back, you keep all of it.
The Process
Three steps. Done in under 5 minutes.
No power of attorney. No IRS account access. No handing your financials to a third party. You provide the basics — we do the work — you mail it yourself.
1
Fill Out a 5-Minute Form
Business name, EIN, entity type, contact info, and mailing address. No tax returns needed. No financial statements required.
✓ No sensitive financials
2
CPA Prepares Your Forms
A licensed CPA prepares your refund claim for tax years 2019, 2020, 2021, and 2022 — with all legal citations and protective claim language built in.
✓ Ready within 24 hours
3
You Mail It to the IRS
You receive pre-filled PDFs. Your authorized signer signs and mails via certified mail using our step-by-step instructions. You keep the tracking number.
✓ You control the filing
Common Questions
Answered honestly.
Is our refund guaranteed?
No — and any agency that tells you otherwise is misleading you. The DOJ is appealing Kwong. The IRS will hold claims in suspense until the courts decide. Here's the math: $297 to preserve a potential $5,000–$50,000+ claim is one of the most obvious bets in business. Not filing guarantees zero, regardless of how the appeal resolves.
What business penalty types are covered?
The ruling covers failure-to-file penalties, failure-to-pay penalties, failure-to-deposit penalties on employment and payroll taxes, estimated tax penalties, and interest that accrued during the COVID disaster period. If your business was assessed any of these between January 20, 2020 and July 10, 2023, you likely have a claim.
What exactly is a "protective refund claim"?
A protective claim locks in your legal right to a refund before the July 10, 2026 statute of limitations expires. The IRS holds it in suspense while the Kwong appeal works through the courts. If the courts uphold Kwong, your claim is already on file. If you don't file by July 10, the right is permanently gone — regardless of how the appeal turns out.
Is $297 per entity or per tax year?
$297 covers one business entity for all four applicable tax years — 2019, 2020, 2021, and 2022. If you own multiple business entities that each received penalties, each entity requires a separate filing. Contact us about multi-entity pricing.
Do we need our tax returns or IRS records to file?
No. This is a forward-looking claim — it doesn't require you to submit prior returns or financial records. We prepare everything from the information you provide in the intake form. If the IRS needs additional documentation after submission, they'll contact you directly.
Who signs the refund claim for our business?
Our licensed CPA signs as paid preparer. Your authorized business representative — typically an owner, officer, or authorized signer — signs as the taxpayer. We'll identify who that should be based on your entity type and walk you through it in the mailing instructions.
Why $297 when agencies charge 15–25%?
Because the math is insulting to business owners. On a $30,000 refund, a 20% agency takes $6,000. We take $297. The IRS refund claim follows a standardized format — our CPA team has built a specialized workflow for exactly this filing. We'd rather charge a fair flat fee and let your business keep what it's owed.
After July 10, your business loses this right forever.
The IRS doesn't send reminders. They don't reach out to businesses who qualify. If you don't file a protective claim by the deadline, that money stays with the IRS — permanently, regardless of how Kwong resolves.
Disclaimer: ProtectiveClaim.com is a tax filing assistance service, not a law firm. We do not provide legal or tax advice. Filing a protective claim does not guarantee a refund. The U.S. Department of Justice is expected to appeal Kwong v. United States; if upheld, refunds may not be issued. Our fee covers preparation and delivery of refund claim documents only. All forms are prepared by a licensed CPA. Press citations refer to third-party reporting on the underlying IRS refund issue — not endorsements of ProtectiveClaim.com. The "$1.2 billion already refunded" figure refers to IRS Notice 2022-36, a prior and narrower COVID penalty relief program. The "multi-billion dollar" characterization reflects estimates by third-party tax professionals. Business refund ranges are estimates based on typical penalty amounts — actual amounts vary by entity. Consult a qualified tax professional regarding your specific situation.
Start your business refund claim.
Takes about 5 minutes. A licensed CPA prepares your forms within 24 hours.
1 · Contact
2 · Business Info
3 · Payment
Your contact information.
We'll deliver your completed refund claim PDFs to this email within 24 hours.
✓ Here's What Your Business Will Receive
Pre-filled refund claim filings — reviewed and signed by a licensed CPA, with all protective claim language and step-by-step mailing instructions. $297 flat. Total.
Business & filing details.
This information goes directly on your refund claim — it must match your IRS records.
About Your Business
🔒 Your EIN is a business identifier — not sensitive like an SSN. It's required to prepare your refund claim.
What Are You Filing For?
Select one or both. Most businesses have both corporate and employment tax penalties.
Secure payment.
Your forms are delivered within 24 hours of payment confirmation.
Your Order
Refund claim preparation — all selected years & quarters✓
CPA review & signature as paid preparer✓ Included
All legal citations & protective claim language✓ Included
Certified mail instructions per form✓ Included
PDF delivery within 24 hours✓ Included
Total$297.00
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Reminder: Filing a protective claim does not guarantee a refund. The DOJ is expected to appeal Kwong. Our $297 fee covers preparation and delivery of refund claim documents only. Not filing guarantees your business receives nothing.