Shawn O'Brien discusses IRS COVID-era refund opportunities in Law360

Law360 recently featured Shawn O’Brien’s insights on the IRS’s new portal for taxpayers seeking refunds tied to the Court of Federal Claims’ decision in Kwong v. United States, which could provide relief for penalties and interest assessed during the COVID-19 pandemic. He highlighted the significance of the opportunity, noting that “there’s a lot of money at stake” for taxpayers who may be eligible to recover previously paid amounts.

Shawn explained that, under the Kwong decision, certain tax filing deadlines may effectively be extended, creating additional time for taxpayers to pursue refund claims. “Under the Kwong analysis, your filing deadline for your tax return was actually extended to July 10, 2026,” he noted, adding that taxpayers may have a renewed three-year window to seek refunds even if they filed returns or made payments earlier.

His comments underscore the potentially far-reaching impact of the case as it moves through the appeals process.