CPA Academy: Kwong v. United States: What Practitioners Need to Know

On November 25, 2025, the Court of Federal Claims issued a landmark ruling in Kwong v. United States, challenging the legal authority behind IRS penalty and underpayment interest assessments tied to the federally declared disaster period of January 20, 2020 – July 10, 2023.

Join Partners Peter Haukebo and Jessica Marine as they break down the "Kwong Window," identify client eligibility for refunds and abatements, and walk through a practical framework for filing administrative claims — including key procedural risks practitioners should anticipate.