Speaker: Frank Agostin, Esq.
CE: 1 IRS/CTEC
Price: Free for Members | $60 Nonmembers

This one-hour seminar will examine how recent cases—Kwong v. United States (Court of Federal Claims) and Abdo v. Commissioner (U.S. Tax Court)—interpret and expand the scope of relief available under IRC §7508A during the COVID-19 federally declared disaster period.

Participants will:

• Review the statutory framework of IRC §7508A, including the mandatory postponement provisions added before COVID-19.
• Analyze how Kwong and Abdo read §7508A in relation to IRS regulations and guidance that attempted to limit the relief period.
• Understand the implications of treating January 20, 2020 through July 10, 2023 as a postponed period for certain tax acts, including:
  • Filing refund claims and bringing refund suits;
  • Accrual of penalties and interest (failure-to-file, failure-to-pay, underpayment interest);
  • Other time-sensitive acts tied to the Code and regulations.
•  Translate these holdings into practical strategies for:
  • Filing protective refund and abatement claims,
  • Challenging penalties/interest assessed during the disaster window,
  • Managing statutes of limitations for both refunds and IRS collection.

The focus is on how Enrolled Agents can leverage these cases proactively while recognizing the uncertainty created by expected appeals and potential IRS resistance.

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