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March 25, 2026

Kwong v. US Spotlight

What if the IRS collected billions in penalties and interest without the legal authority to do so? On Nov. 25, 2025, the Court of Federal Claims delivered a landmark ruling in Kwong v. United States that suggests exactly that.

Join Partners Peter Haukebo, Esq.,  and Jessica Marine, Esq., as they break down the "Kwong Window," explain who may be eligible for a refund, and provide a step-by-step roadmap for reclaiming money from the IRS.

Agenda

  • The Automatic Postponement: Why the IRS technically had no authority to charge penalties and interest for over three years.
  • Refund Eligibility: Identifying the penalties and underpayment interest that qualifies for recovery.
  • The "How-To:" The specific steps required to request an abatement or a refund based on this ruling.
  • ‍Potential Risks: Understanding the IRS’s likely response and how to protect your claim.
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Jessica Marine
Partner
Peter Haukebo
Partner
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