A federal court ruling has established a potential pathway for taxpayers to recover penalties and interest assessed during the COVID-19 pandemic disaster period.

聯邦法院的一項裁決為納稅人追回在 COVID-19 疫情災難期間被徵收的罰金與利息建立了一個潛在路徑。

The judicial determination in Kwong v. United States posits that tax filing and payment deadlines should have been suspended throughout the federally declared COVID-19 disaster window, spanning January 20, 2020, to May 11, 2023, inclusive of a subsequent 60-day statutory extension. Consequently, the court suggests that the Internal Revenue Service (IRS) erroneously assessed penalties and interest for non-compliance during the interval ending July 10, 2023. Given the standard three-year statute of limitations for refund requests, the National Taxpayer Advocate has identified July 10, 2026, as the critical deadline for the submission of claims.

Kwong v. United States 的司法判定認為，在聯邦宣布的 COVID-19 災難期間（自 2020 年 1 月 20 日至 2023 年 5 月 11 日，含隨後 60 天的法定延期），報稅與繳稅截止日期應予以暫停。因此，法院認為美國國稅局 (IRS) 對於在 2023 年 7 月 10 日結束的期間內因不合規而徵收的罰金與利息屬錯誤。鑑於退款申請有三年的標準請求期限，國家納稅人倡導專員 (National Taxpayer Advocate) 將 2026 年 7 月 10 日定為提交申請的關鍵截止日期。

Stakeholder positioning remains divergent. While the National Taxpayer Advocate emphasizes the necessity of filing to preserve legal rights, the U.S. Treasury Department and the Department of Justice maintain a narrower interpretation of the postponement statute and have initiated appeals within the U.S. Court of Appeals for the Federal Circuit. Due to this legal instability, the submission of a 'protective claim' via Form 843 is advised. Such a filing ensures that if the Kwong precedent is upheld, the claimant remains eligible for restitution, whereas failure to file by the deadline would result in a permanent forfeiture of that eligibility.

利害關係人的立場仍不一致。雖然國家納稅人倡導專員強調提交申請以維護法律權利的必要性，但美國財政部與司法部對延期法令採取較狹義的解釋，並已向美國聯邦巡迴上訴法院提起上訴。由於法律狀態不穩定，建議透過 Form 843 提交「保護性申請」。此類申請可確保若 Kwong 先例被維持，申請人仍有資格獲得補償；而若未能在截止日期前提交，將導致該資格永久喪失。

Procedural requirements for claimants include the acquisition of tax account transcripts for the 2019–2021 period to determine precise liabilities. Form 843 must explicitly cite the Kwong case and be submitted to the appropriate service center, preferably via certified mail to ensure documented receipt. While electronic filing was introduced on July 1, 2024, the complexity of calculating partial claims may necessitate professional consultation. Furthermore, the filing of a protective claim does not suspend current tax obligations; taxpayers must continue payments to avoid the accrual of additional penalties, which range from 0.5% to 5% monthly, capped at 25%.

申請人的程序要求包括獲取 2019 至 2021 年期間的稅務帳戶對帳單，以確定精確的欠款責任。Form 843 必須明確引用 Kwong 案，並提交至適當的服務中心，建議使用掛號信以確保有收據證明。雖然 2024 年 7 月 1 日推出了電子申報，但計算部分請求的複雜性可能需要專業諮詢。此外，提交保護性申請不會暫停目前的納稅義務；納稅人必須繼續繳稅以避免產生額外罰金，罰金範圍為每月 0.5% 至 5%，上限為 25%。

Taxpayers may file protective claims by July 10, 2026, although the finality of these refunds depends on the outcome of ongoing federal appeals.

納稅人可在 2026 年 7 月 10 日前提交保護性申請，儘管這些退款的最終結果取決於目前聯邦上訴案的結果。