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.

The IRS has announced a limited settlement opportunity for eligible conservation easement and historic preservation easement cases. Learn who qualifies, key deadlines, reduced penalty provisions, and important considerations for affected partnerships.