⚖ Federal Court Decision — November 2025

You May Be Entitled to a Federal Tax Refund

In Kwong v. United States, 179 Fed. Cl. 382 (Nov. 25, 2025), the U.S. Court of Federal Claims held that COVID-19 disaster relief postponed all federal tax deadlines from January 20, 2020 through July 10, 2023 — meaning penalties and interest assessed during that window were not legally owed.

📅 Filing Deadline: July 10, 2026 — Don't miss it

This tool guides you through a short questionnaire and generates a ready-to-sign IRS Form 843 for each applicable tax year. Takes about 5 minutes.

What you get

✓ Official IRS Form 843 — filled and ready to print & sign
✓ Protective Claim Statement with full legal citations
✓ One PDF per tax year, generated instantly in your browser
✓ Reviewed and filed by K&R CPAs before July 10, 2026

Step 1 of 4

Your Information

Who is this filing for? *

Full Legal Name (as it appears on your tax return) *

Social Security Number *

Daytime Phone

Email Address

Is this a joint return?

Mailing Address

Street Address *

Apt / Suite

City *

State

ZIP

This is a foreign address (outside the U.S.)

Step 2 of 4

Tax Years

Select every year for which penalties or interest were assessed. A separate Form 843 will be generated for each year you select.

Step 3 of 4

Review & Confirm

Engagement Letter

Please read and acknowledge before proceeding to payment.

K&R CPAs
404 Candlewood Commons, Howell, NJ 07731 | (732) 992-1900

TAX ENGAGEMENT LETTER — PROTECTIVE REFUND CLAIM

Dear Client,

This letter confirms the engagement of K&R CPAs to prepare and file IRS Form 843 as a protective refund claim pursuant to Kwong v. United States, 179 Fed. Cl. 382 (Nov. 25, 2025) and P.L. 119-64 (Dec. 26, 2025), for the tax year(s) you identified.

1. Scope. K&R CPAs will review your completed Form 843 and file it on your behalf before July 10, 2026. This engagement covers filing only.

2. Limitations. This does not include audit representation, IRS collection matters, amended returns, or any follow-up beyond the initial filing. Any such work is a separate engagement.

3. Risk Disclosure. This is a protective filing. If Kwong is reversed on appeal or the IRS denies your claim, K&R CPAs bears no liability for that outcome.

4. Your Responsibilities. You are responsible for reviewing your Form 843 before signing, verifying amounts against your IRS account transcript, and returning signed forms promptly.

5. Fees. Fees are as shown on the payment screen and are non-refundable once forms have been reviewed.

6. Confidentiality. All information is kept strictly confidential and used only to prepare your claim.

I have read and agree to the terms of this engagement letter.

Secure Payment

$250

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After completing payment, Cardknox will show a confirmation number on the receipt page and email it to you. Enter that number below to unlock your documents.

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✓ Your Documents Are Ready

⚠ FILING DEADLINE: JULY 10, 2026 — Signed forms must reach K&R CPAs before this date.

Step-by-Step Instructions

1. Download your documents using the buttons below. You will have one Engagement Letter (for the entire application) and one Form 843 for each tax year.

2. Print everything. Print the Engagement Letter (1 page) and each Form 843 (2 pages each).

3. Sign each Form 843 — on Page 2 only.
Turn to Page 2. At the bottom, find the box labeled "Taxpayer's signature" and "Date."
• Sign your name on the Taxpayer's signature line.
• Write today's date in the Date box next to your signature.
• Do NOT sign Page 1. The preparer section on Page 2 will be completed by K&R CPAs — leave it blank.
• Joint return filers: Both taxpayer AND spouse must sign and date each Form 843. There are two signature lines on Page 2 — one for each.

4. Sign the Engagement Letter. Sign on the Client Signature line, write today's date, and print your name on the Printed Name line.

5. Scan and email everything to tax@kandrcpas.com.
Use subject line: Kwong Claim — [Your Name]
Example: Kwong Claim — John Smith
Attach all signed Form 843s and the signed Engagement Letter. Do not mail anything — K&R CPAs will handle mailing the originals to the IRS.

Questions? Call K&R CPAs at (732) 992-1900 or email tax@kandrcpas.com.