Kwong tax refund: does the COVID postponement apply?
What is the Kwong tax refund case, and does it extend the two-year deadline for COVID-era refund claims? The U.S. Court of Federal Claims held that 26 U.S.C. § 7508A(d) automatically postponed the § 6532(a)(1) refund-suit deadline for the entire COVID-19 disaster period. The government has appealed to the Federal Circuit and argues the postponement…



