Tax Controversy

Taxpayers who paid IRS penalties or interest during the COVID-19 disaster period may have an opportunity to preserve potential refund rights. Learn how protective refund claims, IRS Form 843, and the Kwong decision could impact key July 2026 filing considerations.

Update: The IRS is ending this conservation easement settlement initiative and creating a new internal office for these cases. Pending cases may still request settlement through examination or chief counsel.