$1,000,000 Tax Audit Defense™

Case: Kwong v. United States, 179 Fed. Cl. 382 (Nov. 25, 2025) • Authority: IRC §§ 7508A(d) (2019), 7508A(f) (P.L. 119-64) • Status: DOJ Appeal Filed May 15, 2026 — Federal Circuit Pending

Executive Summary — Package Lead Sheet

Key Caveats: The Kwong holding is based on a single trial-court decision currently on appeal. The IRS has not acquiesced and will likely deny or hold claims in suspense. These filings preserve procedural rights — they do not guarantee a refund. Taxpayer-clients must be fully informed of this before any claim is filed.

Background

In November 2025, the U.S. Court of Federal Claims issued its decision in Kwong v. United States, 179 Fed. Cl. 382, holding that the 2019 version of IRC § 7508A(d) created a mandatory postponement period running from January 20, 2020 through July 10, 2023 — and that this period extended the two-year deadline for filing a federal tax refund suit. Practitioners and the National Taxpayer Advocate have identified July 10, 2026 as the deadline by which affected taxpayers must file a protective claim to preserve their rights under IRC § 6511. The Department of Justice filed a notice of appeal to the Federal Circuit on May 15, 2026; the law remains unsettled.

Circulating guidance in the tax professional community has, in some cases, materially overstated the scope of the Kwong holding or mischaracterized the applicable legal authority. This package is designed to provide EROs with accurate, legally defensible tools for evaluating and, where appropriate, filing protective claims on behalf of eligible clients — while protecting both clients and EROs from the risks associated with improperly framed claims.

How to Use This Package

Screen the Client ( Exhibit A) Complete the Eligibility & Preparation Checklist for each client and each tax year being evaluated. Do not file any claim before completing the checklist. The checklist identifies disqualifying factors, required information, and escalation triggers that require additional review.

Complete the Letter Template ( Exhibit B) Use the Protective Claim Letter to communicate the legal basis and purpose of the filing to the IRS. Replace all bracketed fields with client-specific information before sending. File the letter together with the completed Form 843.

Complete the Form 843 ( Exhibit C) File one Form 843 per tax year, covering all applicable penalties and interest for that year. Do not combine multiple tax years on a single form. Obtain exact dollar amounts and payment dates from the client's IRS account transcript before filing.

File and Document Send the letter and Form 843 together via certified mail, return receipt requested, to the applicable IRS Service Center. Retain the tracking number, delivery confirmation, and a completed checklist in the client file. Note the filing date — if the IRS issues a notice of disallowance, the client will have two years from that date to file suit.

Package Contents

Exhibit	Document	Purpose
Exhibit A	Eligibility & Preparation Checklist	Complete before filing any claim. Screens for eligibility, identifies required information, documents disqualifying factors, and confirms client disclosure.
Exhibit B	Protective Claim Letter Template	Cover letter to accompany Form 843, submitted to the IRS by the ERO on behalf of the taxpayer. Establishes the legal basis for the protective claim under IRC § 7508A(d) and (f) and Kwong v. United States, and requests that the IRS hold the claim in suspense pending resolution of the Federal Circuit appeal. Replace all bracketed fields with client-specific information before filing.
Exhibit C	Sample Form 843 — Corrected Template	An annotated sample showing the correct checkbox selections, IRC sections, and Line 8 explanation for a Kwong-based protective claim. File one Form 843 per tax year, listing all applicable penalties and interest for that year. Complete with client-specific information.

This package is intended for internal ERO use only. Templates must be reviewed and customized for each client before filing. Not for distribution to taxpayers or third parties.

Exhibit A — Eligibility & Preparation Checklist

IRC §§ 7508A(d) (2019), 7508A(f) (P.L. 119-64) | Kwong v. United States, 179 Fed. Cl. 382 (Nov. 25, 2025) | DOJ Appeal Pending — Federal Circuit
Important: Complete ALL parts of this checklist before filing a protective claim. A separate checklist is required for each tax year being evaluated. Do not combine multiple tax years on a single Form 843.

Client Name: _____________________________

SSN / EIN: _____________________________

Tax Year(s) Under Review: ___________

Review Date: _____________________________

ERO / Preparer Name: ________________

Part I — Initial Eligibility Screen (Stop and do not proceed if any answer is NO)

Answer each question YES or NO for the specific penalty or interest amount being evaluated. Each question must be answered YES to proceed. If any answer is NO, the client does not qualify for a Kwong protective claim for this penalty and tax year but may qualify for other relief.

Eligibility Question	YES	NO
1. The specific penalty or interest being claimed relates to a federal income tax filing or payment obligation with a due date that fell between January 20, 2020 and July 10, 2023 (the § 7508A(d) mandatory postponement window). ► If NO: The obligation at issue falls outside the postponement window, and Kwong does not apply. Note: Tax year 2023 returns with a standard April 15, 2024 due date are not eligible. The client may qualify for other penalty relief — see Part III for alternatives.	☐ YES	☐ NO
2. The IRS assessed a penalty or underpayment interest against the client that is directly related to the obligation identified in Question 1. ► If NO: There is no assessed amount to claim for this tax year and penalty type. No further action needed on a Kwong claim.	☐ YES	☐ NO
3. The penalty or interest identified above has been paid by the client — not merely assessed and unpaid. ► If NO: A refund claim under § 6511 requires a paid amount. A Kwong protective claim is not available for unpaid assessments. However, the client may be eligible for a penalty abatement request, which follows a different procedure and does not require prior payment.	☐ YES	☐ NO
4. The payment identified above was made on or after July 10, 2020, or within three years of the date this claim is being filed, whichever is later. ► If NO: The payment may fall outside the § 6511 lookback window. Do not file a Kwong protective claim. Note: this situation will be rare — most COVID-era penalty payments will satisfy this requirement.	☐ YES	☐ NO
5. Today's date is on or before July 10, 2026 — the protective filing deadline based on the Kwong reasoning, measured as three years from the extended § 7508A(d) deadline of July 10, 2023. ► If NO: The protective filing deadline has passed, and a Kwong claim is time-barred for this client. Do not file.	☐ YES	☐ NO

Part I Result: If all five answers are YES, the client meets the threshold eligibility requirements. Proceed to Part II. If any answer is NO, a Kwong protective claim is not appropriate. Document the reason, inform the client, and evaluate alternative relief options.

Part II — Tax Year and Penalty/Interest Identification

A. Tax Year Postponement Window Reference

Tax Year	Standard Due Date	IRS-Issued Extension	In § 7508A(d) Window?	Prior IRS Relief
2019	April 15, 2020	July 15, 2020 (Notice 2020-17)	✓ YES	Notice 2020-17; Notice 2022-36*
2020	April 15, 2021	May 17, 2021 (Notice 2021-21)	✓ YES	Notice 2021-21; Notice 2022-36*
2021	April 18, 2022	None Issued	✓ YES	None
2022	April 18, 2023	None Issued	✓ YES — due date fell before May 11, 2023 end of declaration	None
2023	April 15, 2024	N/A	✗ NO — due date falls after July 10, 2023	N/A

* Notice 2022-36 provided automatic penalty relief for certain late-filed 2019 and 2020 returns. Verify whether this relief was already applied to the client's account before filing a Kwong claim for those years.

Note: The § 7508A(d) postponement window runs from January 20, 2020 through July 10, 2023. The IRS-issued extensions shown above are separate administrative actions and may have already resolved some penalties for 2019 and 2020 filers.

B. Identify Each Penalty and Interest Amount at Issue

List each separate penalty or interest charge at issue for this tax year. File a separate Form 843 for each tax year.

Penalty / Interest Type	IRC Section	Amount Assessed ($)	Date Paid	Amount Paid ($)
Failure-to-File Penalty	§ 6651(a)(1)
Failure-to-Pay Penalty	§ 6651(a)(2)
Underpayment (Est. Tax)	§ 6654
Underpayment Interest	§ 6601
Other (specify below)

IRS Notice / CP Number(s): _______________________________________________

IRS Account Transcript obtained and reviewed: ___________________________________________

Part III — Prior Relief and Disqualifying Factors

Filing a Kwong claim for penalties already resolved, abated, or the subject of prior IRS action wastes administrative resources and may cause complications. Verify each item below before filing.

Prior Relief / Disqualifying Factor	YES	NO
1. Were any of the penalties at issue already abated under IRS Notice 2022-36 (automatic COVID relief for 2019/2020 late filers)? ► If YES: Those specific penalties are already resolved. Remove from this claim. Verify on account transcript.	☐ YES	☐ NO
2. Has the client previously received First-Time Abatement (FTA) under IRM 20.1.1.3.6 for any of the same penalties? ► If YES: Those penalties have already been abated. Do not include in this claim.	☐ YES	☐ NO
3. Is there a currently open IRS examination, audit, or Appeals proceeding for the same tax year? ► If YES: Do not file this claim without additional consideration. Filing may interact with the open proceeding.	☐ YES	☐ NO
4. Is there an active Tax Court petition, refund suit, or other litigation involving the same tax year? ► If YES: Stop. Do not file this claim without additional consideration. Filing a refund claim during active litigation may be procedurally improper.	☐ YES	☐ NO
5. Has the IRS previously denied a refund claim for these same penalty amounts? ► If YES: Determine whether the prior denial is now final. If the two-year suit period under § 6532 has not expired, a refund suit may be appropriate.	☐ YES	☐ NO
6. Are the penalties at issue covered by an existing Installment Agreement, OIC, or other IRS resolution agreement? ► If YES: Filing this claim may have implications for the existing agreement. Do not file this claim without additional consideration.	☐ YES	☐ NO
7. Has the client already filed a Form 843 protective claim for these same amounts for this tax year? ► If YES: Do not file a duplicate. Track the pending claim and monitor for IRS action or disallowance notice.	☐ YES	☐ NO

Prior Relief Result: If YES to items 3, 4, or 6: Stop and review further before any action. If YES to items 1, 2, 5, or 7: Adjust the scope of the claim accordingly or determine no further action is needed.

Part IV — Claim Viability and Cost-Benefit Assessment

A protective claim preserves the client's rights but does not guarantee a refund. Given that the IRS has appealed Kwong and will likely deny or hold these claims, the cost of preparation and filing should be weighed against the potential recovery.

A. Dollar Threshold Analysis

Assessment Question	YES	NO
Is the total potential recovery (penalties + interest at issue) greater than $500? ► If NO: The cost of preparation may exceed the potential recovery. Consider whether filing is in the client's best interest and document your analysis.	☐ YES	☐ NO
Has the client been informed that the IRS will likely deny or hold this claim and that recovery may take years, if at all? ► If NO: This disclosure must be made before filing. See Part VI — Client Disclosure.	☐ YES	☐ NO

B. Total Potential Recovery

Item	Amount ($)
Total failure-to-file penalties paid (§ 6651(a)(1))	$
Total failure-to-pay penalties paid (§ 6651(a)(2))	$
Total underpayment penalties paid (§ 6654)	$
Total underpayment interest paid (§ 6601)	$
Other (specify)	$
Total Potential Recovery	$

Part V — Form 843 Completion Checklist

Confirm each item is complete before the Form 843 is submitted. A separate Form 843 must be filed for each tax year.

☐ Top Checkbox Area

Check "Other (specify)" and write: "Abatement or refund of assessed penalties, interest, or additions to tax due to other reason allowed under law: IRC § 7508A(d); Kwong v. United States, 179 Fed. Cl. 382 (Nov. 25, 2025)."

☐ Taxpayer Name, SSN, Address

Complete with client's information exactly as it appears on the tax return for the year at issue.

☐ Line 1 — Tax Period

Enter the BEGINNING and ENDING dates of the specific tax year (e.g., 01/01/2021 – 12/31/2021). Prepare a SEPARATE Form 843 for each tax year.

☐ Line 2 — Amount

Enter the specific dollar amount of the penalty or interest paid that is the subject of this claim. Do not leave blank or write "TBD." Obtain from IRS account transcript or CP notice.

☐ Line 3 — Date(s) of Payment

Enter the actual date(s) the penalty or interest was paid. Obtain from IRS account transcript. This is required for the § 6511 lookback analysis.

☐ Line 4 — Type of Tax

Check box "e — Income" for individual income tax (Form 1040) filers.

☐ Line 5 — Type of Return

Check box "i — 1040" for individual filers. Check "j — 1120" for C-corp filers. Select the return type that corresponds to the tax year at issue.

☐ Line 6 — IRC Section for Penalty

Enter the specific IRC section: § 6651(a)(1) for failure-to-file; § 6651(a)(2) for failure-to-pay; § 6654 for underpayment of estimated tax, etc. Do not leave blank.

☐ Line 7 — Reason

Check box "c — Reasonable cause or other reason allowed under the law." The § 7508A(d) mandatory postponement constitutes an "other reason allowed under the law."

☐ Line 8 — Explanation

Use the sample explanation provided with this package. Confirm it: (1) accurately describes Kwong's holding (§ 6532 deadline extension); (2) uses "may have been erroneously assessed" — not "improperly assessed"; (3) cites both § 7508A(d) AND § 7508A(f) (P.L. 119-64); (4) identifies the claim as protective pending Federal Circuit appeal.

☐ Signature and Date

Client must sign under penalties of perjury. If married filing jointly, both spouses must sign if the claim relates to a joint return.

☐ Paid Preparer Section

Complete if the claim is prepared by a paid tax professional. Include PTIN.

☐ Mailing

Send via certified mail, return receipt requested. Retain the tracking number and delivery confirmation in the client file.

Part VI — Required Client Disclosures

Each of the following disclosures must be made to the client before filing. Check each box to confirm the disclosure was made, and the client understood.

This claim is based on a single trial-level court decision (Kwong v. United States) that is currently on appeal to the Federal Circuit. The law is unsettled.

The IRS has not acquiesced in the Kwong decision and has stated it will defend its regulatory position. The IRS will likely deny or hold this claim in suspense.

Filing this protective claim preserves the client's procedural rights under the statute of limitations. It does not guarantee a refund or abatement.

If the IRS issues a formal notice of disallowance, the client will have two years from the date of that notice to file suit in federal court under IRC § 6532(a). Further action and costs would be required.

The Federal Circuit may uphold, narrow, or reverse the Kwong holding entirely. If the government prevails on appeal, there will be no recovery.

Even if the Kwong holding is affirmed, additional administrative or court proceedings may be required before any refund is issued.

The client understands that this is a protective filing only and authorizes the ERO to submit the claim on the terms described above.

Part VII — Escalated for Additional Consideration

⚠ STOP and consider before filing if any of the following apply:

Open IRS examination, audit, or Appeals proceeding exists for the same tax year (Part III, Item 3)

Active Tax Court petition or refund suit pending for the same tax year (Part III, Item 4)

Existing installment agreement or offer in compromise covers the tax year at issue (Part III, Item 6)

The prior refund claim denial may already be final, and the § 6532 two-year suit period is approaching expiration

The claim involves more than $25,000 in potential recovery

The client is a business entity (C-corp, S-corp, partnership) — additional analysis required

The penalty involves payroll taxes, trust fund recovery, or other non-income tax obligations

Any facts, circumstances, or legal issues are present that make this claim unclear or complex

Final Determination

After completing all parts, check ONE box below to document your determination. Attach this completed checklist to the client file regardless of outcome.

☐ ELIGIBLE — PROCEED TO FILE All eligibility criteria are met. No disqualifying factors present. The client has been fully disclosed.

☐ INELIGIBLE — DO NOT FILE Reason: _________________________________

☐ UNCERTAIN — ESCALATE Issue requiring additional review: ___________

ERO / Preparer Signature: _______________________

Printed Name: _______________

Date: _______________

CONFIDENTIAL — For Internal Use Only. Retain in client file. Do not distribute to the client or third parties without supervisor approval.

Exhibit B — Protective Claim Letter Template

PRACTITIONER NOTE: Complete an eligibility review before filing. Confirm: (1) the specific tax year and penalty type; (2) that the penalty or interest at issue accrued between January 20, 2020 and July 10, 2023; (3) that prior IRS COVID relief (Notices 2020-17, 2021-21, 2022-36) did not already resolve the issue; and (4) that the § 6511 statute of limitations has not expired based on the date the penalty was paid. Tax year 2023 returns with an April 15, 2024 due date fall outside the postponement window. File a separate letter and Form 843 for each tax year.

[CLIENT NAME]
[Street Address]
[City, State ZIP]
SSN/EIN: [xxx-xx-xxxx]
[Date]

Internal Revenue Service
[Applicable IRS Service Center Address]

Re: Protective Claim for Refund and Request for Abatement — COVID-Era Penalties and Interest
Tax Year: [ENTER SPECIFIC TAX YEAR]
Authority: IRC §§ 7508A(d) (2019), 7508A(f) (P.L. 119-64); Kwong v. United States, 179 Fed. Cl. 382 (Nov. 25, 2025)

Dear Sir or Madam:

I am submitting the enclosed Form 843 to request a refund and/or abatement of [failure-to-file penalty (§ 6651(a)(1)) / failure-to-pay penalty (§ 6651(a)(2)) / underpayment interest (§ 6601), or other applicable penalty] assessed for the tax year above. This is a protective claim filed to preserve my rights under the statute of limitations pending the outcome of ongoing litigation.

Legal Basis

In Kwong v. United States, 179 Fed. Cl. 382 (Nov. 25, 2025), the U.S. Court of Federal Claims held that the 2019 version of IRC § 7508A(d) created a mandatory postponement period running from January 20, 2020 through July 10, 2023 (60 days after the COVID-19 disaster declaration closed on May 11, 2023), and extended the refund suit deadline under IRC § 6532(a) accordingly. Additionally, IRC § 7508A(f), enacted as part of P.L. 119-64 (Dec. 26, 2025), provides that the § 7508A(d) postponement is treated as a filing extension for purposes of the § 6511(b)(2)(A) refund lookback period.

The penalties and interest identified on the enclosed Form 843 accrued during the January 20, 2020 – July 10, 2023 postponement window. Consistent with the Kwong holding, the taxpayer submits that these amounts may have been erroneously assessed and requests that they be refunded or abated.

Why This Claim Is Filed Now

The Department of Justice filed a notice of appeal on May 15, 2026. Under the Kwong reasoning, the three-year limitation period under IRC § 6511(a) — measured from the extended deadline of July 10, 2023 — closes on July 10, 2026. The National Taxpayer Advocate has confirmed July 10, 2026 as the protective filing deadline for most affected taxpayers. This claim is filed now to preserve the taxpayer's rights regardless of the appellate outcome.

Notice: This claim is based on a pending judicial interpretation. The IRS has not acquiesced in Kwong, intends to appeal, and may deny or hold this claim in suspense. Filing preserves procedural rights — it does not guarantee a refund. If denied, the taxpayer will have two years from the disallowance notice to file suit under IRC § 6532(a).

Request

Please acknowledge receipt of this claim and the enclosed Form 843 (Tax Year: _______ / Amount: $___________). Taxpayer respectfully requests that this claim be held in suspense pending a final decision in Kwong v. United States before the Federal Circuit. Please contact the taxpayer at the address above if additional information is needed.

Respectfully submitted,

_______________________________
[Client Name]

Date: ___________________________

Enclosure: Form 843 (Rev. 12-2024)
Sent via: Certified Mail, Return Receipt Requested (Tracking No.: ________________)

Exhibit C - Protective Refund Claim Pursuant to Kwong Case

Form 843 (Rev. December 2024) | Claim for Refund and Request for Abatement
Department of the Treasury — Internal Revenue Service | OMB No. 1545-0024

Check the box below that indicates your reason for filing Form 843.

Tax

☐

Abatement or refund of tax other than income, estate, or gift tax

☐

Abatement or refund of tax that can't be claimed on any form except Form 843

☐

Refund to employee of excess social security, Medicare, or RRTA tax withheld by any one employer, but only if your employer will not adjust the overcollection

☐

Refund to employee of excess tier 2 RRTA tax when, for the year, you had more than one railroad employer and your total tier 2 RRTA tax withheld or paid exceeds the tier 2 limit

☐

Refund to employee of social security, Medicare, or RRTA tax withheld in error, but only if your employer will not adjust the overcollection

☐

Abatement or refund of tier 1 RRTA tax for an employee representative

Penalty

☐

Abatement or refund of a penalty or addition to tax due to reasonable cause or other reason allowed under the law

☐

Abatement or refund of penalty imposed under section 6672 for failure to collect and pay over tax, or attempt to evade or defeat tax (Trust Fund Recovery Penalty)

☐

Refund of penalty imposed under section 6695A for misstatements due to incorrect appraisals

☐

Refund of penalty imposed under section 6715 for misuse of dyed fuel

☐

Abatement or refund under section 6404(f) of a penalty or addition to tax attributable to erroneous written advice by the IRS

Interest

☐

Abatement or refund of interest due to IRS error or delay under section 6404(e)(1)

☐

Request for net interest rate of zero under Rev. Proc. 2000-26

Other

☐

Abatement or refund of assessed penalties, interest, or additions to tax because you were unable to read and timely respond to a standard print notice from the IRS

☐

Refund of branded prescription drug fee

☐

Refund of annual fee on health insurance providers

✓

Other (specify) IRC § 7508A(d); Kwong v. United States, 179 Fed. Cl. 382 (Nov. 25, 2025)

Caution: Do not use Form 843 when you must use a different tax form. For example, do not use Form 843 to claim a refund or abatement of an overpayment of income taxes or an employer's claim for FICA tax, RRTA tax, or income tax withholding; a refund of excise taxes based on the nontaxable use or sale of fuels; or an overpayment of excise taxes reported on Form(s) 11-C, 720, 730, or 2290. Also, do not use Form 843 to claim a refund of tax return preparer or promoter penalties.

Name: John Smith

Name of spouse (joint return): _____________________

Address: 123 Any Street, Any City, US 12345

SSN: XXX-XX-XXXX

Spouse SSN: ____________

EIN: ____________

1 Tax Period: Beginning [MM/DD/YYYY] Ending [MM/DD/YYYY] (Prepare a separate Form 843 for each tax period)

2 Amount: $ [Enter amount from IRS Account transcript / CP Notice(s)]

3 Date(s) of payment: [Enter date(s) from IRS Account transcript / CP Notice(s)]

4 Type of Tax: a ☐ Employment b ☐ Estate c ☐ Gift d ☐ Excise e ✓ Income f ☐ Fee g ☐ Civil penalty

Page 2

5 Type of Return: a ☐ 706 b ☐ 709 c ☐ 940 d ☐ 941 e ☐ 943 f ☐ 944 g ☐ 945 h ☐ 990-PF i ✓ 1040 j ☐ 1120 k ☐ 4720 l ☐ CT-2 n ☐ Other

6 IRC Section for Penalty: § 6651(a)(1) / § 6651(a)(2) / § 6654 [select applicable]

7 Reason:
a ☐ Interest assessed as a result of IRS errors or delays.
b ☐ Penalty or addition to tax was the result of erroneous written advice from the IRS.
c ✓ Reasonable cause or other reason allowed under the law can be shown.
d ☐ None of the above reasons apply.

8 Explanation:

Protective Claim – IRC § 7508A(d) / Kwong v. United States, 179 Fed. Cl. 382 (Nov. 25, 2025)

This is a protective refund claim filed pursuant to Kwong v. United States, 179 Fed. Cl. 382 (Nov. 25, 2025), to preserve the taxpayer's right to a refund or abatement of [penalty/interest – specify] for the tax period ending [December 31, 20XX].

The U.S. Court of Federal Claims held in Kwong that the pre-November 2021 version of IRC § 7508A(d) created a mandatory postponement period running from January 20, 2020 through July 10, 2023 (May 11, 2023 + 60 days) and extended the two-year refund suit deadline under § 6532(a) accordingly. Consistent with that holding, [failure-to-file penalties / failure-to-pay penalties / underpayment interest – select applicable] assessed obligations within the January 20, 2020 – July 10, 2023 window may have been erroneously assessed and are subject to refund or abatement.

Taxpayer paid [describe: e.g., "failure-to-pay penalty of $XXX on Form 1040 for tax year 20XX"] on or about [date of payment]. IRC § 7508A(d) mandated an automatic, mandatory suspension of federal tax filing and payment deadlines for the full duration of the COVID-19 federally declared disaster period – January 20, 2020 through July 10, 2023 (May 11, 2023 plus 60 days).

The government filed a notice of appeal to the US Court of Appeals for the Federal Circuit on May 15, 2026; final resolution is pending. This claim is filed to preserve taxpayer's refund rights under IRC § 6511 pending resolution of that appeal.

Taxpayer requests refund or abatement of amounts that may have been erroneously assessed and collected, in an amount to be determined upon IRS review of taxpayer's account for the period at issue.

Legal basis: IRC § 7508A(d) (2019 version); IRC § 7508A(f) (P.L. 119-64, Dec. 26, 2025); Kwong v. United States, 179 Fed. Cl. 382 (Nov. 25, 2025)

Signature. If you are filing Form 843 to request a refund or abatement relating to a joint return, both you and your spouse must sign the Form 843. Forms 843 filed by corporations must be signed by a corporate officer authorized to sign, and the officer's title must be included with the signature. Forms 843 filed by an estate or trust must be signed by the fiduciary.

Under penalties of perjury, I declare that I have examined this claim, including accompanying schedules and statements, and, to the best of my knowledge and belief, it is true, correct, and complete.

Signature (Title, if applicable) _______________
Date _____________

Signature (spouse, joint return) _______________
Date _____________

Disclaimer

This package is provided by Tax Protection Plus to its tax professional partners (ERO Partners) for general informational and educational purposes only. The materials contained herein are intended to assist ERO partners in understanding and evaluating potential protective claim opportunities arising from Kwong v. United States and do not constitute legal advice, tax advice, or a formal legal opinion. Tax Protection Plus is not a law firm and does not practice law. Tax Protection Plus makes no representation or warranty, express or implied, regarding the accuracy, completeness, or current applicability of the information provided, including as to the ultimate outcome of pending appellate proceedings.

The law in this area remains unsettled and subject to change; ERO Partners are solely responsible for independently verifying the current state of applicable law before filing any claim. The legal and factual analysis underlying any protective claim is the sole responsibility of the ERO and the taxpayer. Each taxpayer-client's eligibility must be independently evaluated based on that client's specific facts and circumstances. EROs are solely responsible for the accuracy and completeness of any claim filed on behalf of their clients. ERO Partners are also responsible for complying with all applicable professional responsibility obligations, including those arising under Treasury Department Circular 230.

Nothing in this package creates an attorney-client relationship, a professional-client relationship, or any other advisory relationship between Tax Protection Plus and any taxpayer or ERO. This package is not a substitute for independent legal or professional tax advice, and ERO Partners are encouraged to consult independent counsel when uncertain about eligibility or the applicable legal basis for a claim.

Tax Protection Plus expressly disclaims, to the fullest extent permitted by applicable law, any and all liability — including consequential, incidental, special, or punitive damages — arising from or related to reliance on the materials in this package, or from the filing or non-filing of any protective claim. By using this package, ERO Partners acknowledge and agree to the terms of this disclaimer.

KWONG v. UNITED STATES

Kwong v. United States