Overview
Taxpayers who paid IRS underpayment interest or failure-to-file and failure-to-pay penalties that accrued between January 20, 2020, and July 10, 2023, may be eligible for a refund. The refund opportunity applies across a range of federal taxes, including income, estate, gift, employment, and excise taxes. With the July 10, 2026 refund claim deadline fast approaching, now is the time to evaluate potential claims.
Join our Tax Controversy & Litigation Group to learn whether you may qualify for a refund, how to estimate potential recovery amounts, and the steps required to preserve your claim before the filing deadline.
Discussion topics will include:
- The legal basis for refund claims under IRC § 7508A, including recent case law developments
- Which taxpayers may be eligible to pursue refunds
- How to identify and calculate potential recovery amounts
- Key considerations in preparing and filing refund claims
- Important deadlines and procedural requirements to preserve your claim