The IRS may have wrongly charged you penalties during COVID. Let's get them back.
Federal courts recently ruled in Abdo v. Commissioner (2024) and Kwong v. United States (2025) that tax deadlines were automatically extended during the COVID-19 pandemic. If you paid failure-to-file or failure-to-pay penalties — or were charged interest — between January 20, 2020 and July 10, 2023, you may be entitled to a refund.
How It Works
verify eligibility
Complete a brief screening questionnaire — about two minutes. We'll tell you immediately whether your situation may qualify under the recent court rulings.
review your records
With your authorization, we securely review your IRS transcripts to confirm exactly what penalties and interest were assessed and paid. We cannot alter your records.
receive your estimate
We identify the most efficient refund pathway, provide a transparent written estimate of fees and recovery, and walk you through next steps before filing.
Why the IRS may owe you money.
This isn't a loophole. Two federal courts have independently ruled that the IRS lacked legal authority to assess certain penalties during the COVID disaster declaration.
When the pandemic hit, the IRS declared a nationwide disaster — which legally paused certain filing deadlines. But IRS systems continued issuing late-filing and late-payment penalties as if nothing had changed.
The IRS has already issued refunds to a portion of affected taxpayers. Many more — who paid under the same circumstances — have yet to receive any relief. A formal claim is required.
Abdo v. Commissioner (2024)
U.S. Tax Court — IRS penalties ruled invalid during the disaster declaration period.
Kwong v. United States (2025)
Federal court — independently confirmed the IRS lacked authority to assess certain penalties.
Who May Qualify
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you paid late-filing penalties
You were assessed failure-to-file penalties on a tax return due between January 20, 2020 and July 10, 2023.
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you paid late-payment penalties
The IRS charged you failure-to-pay penalties on taxes owed during the pandemic disaster declaration period.
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you were charged interest
The IRS assessed interest on tax balances during the same period — interest that may have been improperly applied.
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business or individual returns
Affected returns include personal 1040s, business returns (1120, 1120-S, 1065), and certain payroll filings.
A trusted CPA, not a refund mill.
Mitch Levin, CPA holds a bachelor's in Accounting from DePaul University. Over years of practice, he has worked with a diverse range of clients and industries — building strong, collaborative relationships and tailoring his approach to each client's specific needs.
Unlike high-volume "refund mills" that file claims indiscriminately, our firm reviews every situation individually. If your situation doesn't genuinely support a claim under the Abdo and Kwong rulings, we'll tell you — and we won't file.
If you're looking for a reliable, experienced accountant committed to your financial well-being — and willing to do the careful work refund claims require — let's connect.
Check Your Eligibility
Which tax years were affected?
Select all that apply. The Abdo and Kwong rulings cover returns due during the pandemic disaster declaration.
What type of return was affected?
Select all that apply.
Were penalties or interest actually paid?
This is the key question. Assessment alone isn't enough — we need to recover money you actually paid.
Have you already received a refund or abatement?
The IRS has already refunded some affected taxpayers automatically. We don't want to chase money you already received.
Frequently Asked Questions
Checking your eligibility is completely free. If we recover a refund for you, our fee is [INSERT FEE STRUCTURE]. You will receive full written disclosure of our fee before any filing. If no refund is recovered, you owe nothing.
Yes. This program is based on two distinct federal court rulings — Abdo v. Commissioner (2024) and Kwong v. United States (2025). In these cases, judges determined that the IRS lacked the legal authority to assess certain penalties and interest during the COVID-19 disaster declaration. We submit refund requests using IRS Form 843, the standard procedure used by tax professionals nationwide. We file claims only when your specific situation supports one.
Mitch Levin, CPA is a Certified Public Accounting firm — not a law firm. We work directly with the IRS on your behalf under the authority granted by IRS Form 2848 (Power of Attorney). For matters requiring litigation, we coordinate with affiliated tax attorneys.
Typical IRS processing for Form 843 claims is 4–6 months from filing, though timelines vary. We track your claim through resolution and keep you informed throughout. Past results do not guarantee future outcomes.
Yes. We use bank-grade encryption and follow IRS Publication 4557 safeguards for taxpayer data. We never sell, share, or rent your information. Our team is bound by the AICPA Code of Professional Conduct and applicable state confidentiality requirements.
If the IRS denies your claim, the denial notice will outline your appeal rights. We will review the denial with you and discuss next steps. [Specify whether appeals are included in original fee or billed separately.]