The Court of Federal Claims held in Kwong, 179 Fed. Cl. 382 (2025), that a taxpayer’s refund claim filing deadline was automatically extended by Sec. 7508A(d)(1) due to the COVID-19 disaster ...
Recent legal developments may create a significant but time-sensitive refund or abatement opportunity for taxpayers that were assessed and paid certain federal tax penalties and interest during the ...
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