Legal Options for COVID-19 Tax Penalty Refunds: Kwong v. United States
COVID-19 稅務罰款退款的法律途徑：Kwong 訴美國政府案
Introduction
A federal court decision has created a possible way for taxpayers to get back penalties and interest charged during the COVID-19 pandemic disaster period.
聯邦法院的一項裁決，為納稅人提供了一種可能拿回 COVID-19 疫情災難期間被收取罰款與利息的方法。
Main Body
The court ruling in Kwong v. United States states that tax filing and payment deadlines should have been paused from January 20, 2020, to May 11, 2023, including an extra 60-day extension. Consequently, the court suggests that the Internal Revenue Service (IRS) wrongly charged penalties and interest for the period ending July 10, 2023. Because there is a standard three-year limit for refund requests, the National Taxpayer Advocate emphasized that July 10, 2026, is the final deadline to submit a claim.
Kwong 訴美國政府案的法院裁決指出，從 2020 年 1 月 20 日到 2023 年 5 月 11 日（包括額外 60 天的延期）期間，報稅與繳稅的期限應予以暫停。因此，法院認為美國國稅局 (IRS) 在截至 2023 年 7 月 10 日的期間內，錯誤地收取了罰款與利息。由於退款申請有三年的標準期限，全國納稅人倡導者 (National Taxpayer Advocate) 特別強調，2026 年 7 月 10 日是提交申請的最後期限。
However, different government agencies disagree on this issue. While the National Taxpayer Advocate asserts that people must file now to protect their legal rights, the U.S. Treasury and the Department of Justice have a stricter interpretation of the law and are appealing the decision. Because of this legal uncertainty, experts advise filing a 'protective claim' using Form 843. This ensures that if the court's decision is upheld, the taxpayer can still receive a refund; whereas, if they do not file by the deadline, they will lose that right forever.
然而，不同政府部門對此議題持有分歧。雖然全國納稅人倡導者主張民眾必須立即申請以保障法律權利，但美國財政部與司法部對法律的解釋較為嚴格，且正對該裁決提出上訴。由於存在此法律不確定性，專家建議使用 843 表格提交「保護性申請」。這能確保若法院裁決維持原判，納稅人仍可獲得退款；反之，若未在期限前申請，將永久失去該權利。
To apply, taxpayers should get their tax account transcripts from 2019 to 2021 to see exactly what they owe. Form 843 must clearly mention the Kwong case and be sent to the correct service center, preferably by certified mail. Furthermore, filing a protective claim does not stop current tax obligations. Taxpayers must continue making payments to avoid new penalties, which can range from 0.5% to 5% per month, up to a maximum of 25%.
申請時，納稅人應獲取 2019 年至 2021 年的稅務帳戶對帳單，以確認欠款金額。843 表格必須明確提及 Kwong 案，並寄至正確的服務中心，建議使用掛號信。此外，提交保護性申請並不免除目前的納稅義務。納稅人必須繼續繳稅以避免產生新罰款，新罰款每月可能在 0.5% 至 5% 之間，最高可達 25%。
Conclusion
Taxpayers can file protective claims by July 10, 2026, although the final result depends on the outcome of the current federal appeals.
納稅人可在 2026 年 7 月 10 日前提交保護性申請，儘管最終結果取決於目前聯邦上訴的 outcome。
Vocabulary Learning
⚡ The "Logic Bridge": Moving from A2 to B2
At the A2 level, you use simple connectors like and, but, and because. To reach B2, you need Complex Logical Connectors. These words don't just connect sentences; they tell the reader how ideas relate to each other.
🧩 The "Contrast" Upgrade
Look at the text. Instead of using "but," the author uses "However" and "Whereas."
- A2 Style: I want a refund, but the government says no.
- B2 Style: I am eligible for a refund; however, the government disagrees.
- B2 Style: Some agencies support the claim, whereas others have a stricter interpretation.
Pro Tip: Use whereas when you are comparing two different facts in one sentence. Use however to start a new sentence that contradicts the previous one.
🛠️ The "Consequence" Shift
Stop using so for everything. The article uses "Consequently" and "Furthermore."
- Consequently: Use this when one event is a direct legal or logical result of another.
- Example: The court ruled in favor of the taxpayer; consequently, the IRS may have wrongly charged fees.
- Furthermore: Use this to add a second, more important piece of information to your argument.
- Example: You must file Form 843; furthermore, you should send it via certified mail.
📈 Vocabulary Expansion: Precision
B2 students stop using "general" verbs and start using "precise" verbs. Notice the shift in this text:
| A2 Word (General) | B2 Word (Precise) | Context in Article |
|---|---|---|
| Say / Think | Assert | "The Advocate asserts that..." |
| Keep / Stay | Uphold | "If the decision is upheld..." |
| Give back | Refund | "...to receive a refund." |
Challenge for you: Next time you write a paragraph, replace every "but" with "however" and every "and" with "furthermore." See how the tone changes from a conversation to a professional report.