The window to file protective claims tied to Kwong v. United States, 179 Fed. Cl. 382 (Nov. 25, 2025) is closing, and tax professionals should treat this as a triage exercise rather than a blanket mailing. National Taxpayer Advocate Erin Collis has been explicit that relief is not automatic — most taxpayers must file refund claims on or before July 10, 2026, to protect their rights. She has published a four-part blog series explaining potential Kwong claims in plain English (see links below). Not every client who paid a penalty during the COVID era disaster window is a good candidate for a claim, and the deadline is too close to spend time on files that will not move the needle.

Four things should drive who actually goes on the “file a claim” list:

1. Timing of the assessment. Does the penalty or interest fall within the window the Kwong court addressed (return or payment due dates between January 20, 2020 and July 10, 2023)? Amounts outside that window get no benefit from the theory.
2. Size and documentation. Is the dollar amount large enough to justify the administrative cost of a Form 843 filing, and is there clean support behind it (transcripts, notices, proof of payment)? Thin files invite delay or denial regardless of the underlying legal theory.
3. Client risk tolerance given the pending appeal. Since the government has not acquiesced to the decision, and on May 15 it filed an appeal, a protective claim preserves a position, it does not guarantee a refund. Some clients may prefer not to engage if the amount at stake is small relative to the uncertainty.
4. Procedural posture of the year in question. Is there a closed audit, a prior denied claim, or pending Tax Court litigation for that tax year? If so, a fresh Form 843 protective claim may not be the right vehicle, and the approach should be coordinated with whatever proceeding is already open. Keep in mind that an unpaid liability does not have the same lookback period and likely does not need a claim filed by July 10, 2026.

Run your list against those filters now. The deadline does not move, but your time before it does.

National Taxpayer Advocate Erin Collins’s four-part series:

• Part I – Tens of Millions May Be Eligible
• Part II – Using Transcripts to Identify Opportunities
• Part III – Filing Formal or Protective Claims
• Part IV – Beyond Penalties and Interest