The IRS may owe you money from the pandemic years—but you have to claim it

It’s possible that the IRS may owe you some money from the COVID era.

Last month, a U.S. Court of Federal Claims decision broadened the interpretation of a particular part of the tax code, IRC Section 7508A, which concerned the postponement of tax deadlines during disasters, such as the COVID-19 pandemic. 

Specifically, a February ruling in Kwong v. United States (2025)—a lawsuit concerning a plaintiff’s attempt to get a refund for tax penalties—decided that deadlines for filing tax returns...