Thousands of tax professionals are watching an important federal tax case that could affect taxpayers who paid certain IRS penalties or interest during the COVID-19 federal disaster period.
The case is Kwong v. United States, also searched as Kwong v United.
Although the case is still being appealed, many CPAs, enrolled agents, and tax attorneys are reviewing whether clients should submit protective claims before July 10, 2026. Filing these refund claims may help preserve a taxpayer’s rights if the courts later uphold the decision.
Because every taxpayer’s situation is different, anyone considering a claim should speak with a qualified tax professional. This article is not legal or tax advice. It focuses on one practical question:
How do you document that a time-sensitive IRS filing was mailed on time?
What Is Kwong v. United States?
Kwong v. United States involves how the IRS applied disaster relief deadlines during the COVID-19 federal disaster period.
The U.S. Court of Federal Claims held that certain federal tax deadlines were postponed from January 20, 2020 through July 10, 2023 under disaster relief rules. The Department of Justice has appealed the decision, so the issue is not final.
If the ruling is upheld, some taxpayers who paid penalties or interest during affected tax years may have refund opportunities. The National Taxpayer Advocate has warned that relief is not automatic and that many taxpayers may need to file refund claims on or before July 10, 2026.
Why Tax Years 2019 and Later May Matter
Some taxpayers who believed they missed the chance to claim refunds for tax years 2019 through 2022 may still need to review their options. The National Taxpayer Advocate has noted that Kwong may affect refund claims, refundable credits, and other tax-related deadlines.
This does not mean every taxpayer qualifies for a tax refund or tax credit. It means taxpayers and tax professionals should review each tax return, tax year, and IRS assessment carefully.
The key issue is whether penalties or interest were assessed during the COVID-era deadline period and whether a timely claim is needed before the statute of limitations expires.
What Is a Protective Refund Claim?
A protective refund claim is a filing that protects a taxpayer’s right to seek a refund while a legal issue remains unresolved.
It does not guarantee a refund. It also does not guarantee a tax credit.
Instead, it keeps the claim open if future court decisions support the taxpayer’s position.
Many tax professionals use IRS Form 843, Claim for Refund and Request for Abatement, when filing certain protective claims involving federal tax, income tax, penalties, or interest. The correct filing method depends on the taxpayer’s specific facts. The Journal of Accountancy reported that the IRS has also added an online option for certain individual Kwong-related Form 843 claims, while businesses must still file paper Form 843.
Why July 10, 2026 Matters
July 10, 2026 is receiving attention, because it may be the deadline for many taxpayers to preserve possible refund rights.
The National Taxpayer Advocate has stated that many taxpayers may need to act on or before July 10, 2026, and that relief will not happen automatically.
For tax professionals, this creates a short window to review affected clients, decide whether protective claims are appropriate, and make sure filings are documented.
For mailings, the deadline makes proof of mailing especially important.
Why Documentation Matters for IRS Mail
When filing a tax return, IRS Form 843, or another time-sensitive federal tax document, documentation matters.
Tax professionals often want records showing:
- The mailing date
- The USPS tracking number
- Proof of mailing
- Delivery confirmation
- Proof of delivery
- Electronic Return Receipt
These records help create a documented mailing history for important IRS correspondence.
Recent USPS guidance has also increased awareness of the difference between a postmark and an Acceptance Scan. A USPS Acceptance Scan helps show when USPS received the mailing. For time-sensitive IRS mail, that record can be very valuable.
Why Many Tax Professionals Use USPS Certified Mail
USPS Certified Mail has long been used for important tax documents.
It provides tracking and delivery confirmation. It can also include Return Receipt service, either through a traditional green card or Electronic Return Receipt.
For CPAs, enrolled agents, tax attorneys, and businesses, these records can provide added confidence when mailing time-sensitive IRS documents.
Certified Mail does not decide whether a taxpayer qualifies for a refund. It helps document that the mailing was sent and tracked.
How Certified Mail Labels Helps
Certified Mail Labels helps tax professionals prepare USPS Certified Mail online without handwritten forms or long Post Office lines.
Users can:
- Print USPS Certified Mail labels online
- Generate tracking numbers
- Receive Electronic Return Receipts
- Access proof of mailing and delivery records
- Store mailing records securely for up to 10 years
- Create Priority Mail and First-Class Mail labels from one account
For firms mailing multiple IRS documents, Certified Mail Labels also supports Microsoft Word, Excel, CSV imports, SCAN Forms, and secure SFTP automation.
This helps firms save time, reduce manual work, and keep records organized.
Do Not Wait Until the Last Minute
As July 10, 2026 approaches, tax professionals are encouraging eligible clients to review possible refund claims early.
Waiting until the last minute can create problems. Addresses need to be checked. Forms need to be reviewed. Labels need to be printed. Mailing records need to be saved.
For firms submitting multiple protective claims, a USPS SCAN Form can help. It allows USPS to scan one barcode for the full mailing batch.
This can help create a cleaner mailing record and save time during busy deadline periods.
A Trusted Solution for Time-Sensitive IRS Mail
Certified Mail Labels has helped businesses, law firms, accounting firms, financial institutions, and government agencies prepare millions of compliance mailings online.
Whether you are mailing one Form 843 or managing a large batch of IRS correspondence, our platform helps make the process easier.
There are no monthly fees, no contracts, and no special equipment required.
You can print USPS Certified Mail labels from your computer, track each mailing online, and access your records whenever you need them.
Learn how to save time and money with Certified Mail Labels with a free, personalized Live Demo.