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Attorney-led filing
No fee if no recovery
Tax & Contracts
A Legal Services Company
IRS Penalty Abatement
The IRS charged you penalties it had no legal authority to collect
A federal court ruled that penalties and interest assessed from January 20, 2020 through July 10, 2023 may have been improperly charged. The National Taxpayer Advocate says tens of millions of taxpayers are eligible — but the statute closes July 10, 2026, and the IRS will not notify you.
By the numbers
M
Tens of millions affected
National Taxpayer Advocate, May 2026 — the broadest cross-section of U.S. taxpayers: individuals, businesses, estates, trusts.
$
Multi-billion dollar opportunity
IRS assessed 18.6M failure-to-pay penalties in FY2023 alone. Tax experts describe Kwong as a multi-billion dollar refund opportunity.
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Active litigation — 3 federal courts
Kwong v. United States (Ct. of Federal Claims, 2025); Abdo v. Commissioner (Tax Court, 2024). The IRS is expected to appeal. The deadline does not pause.
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Attorney-led filing
Contingency fee — you pay only when your refund is received
See what you may be owed from the IRS
Start here and get your estimate in just 30 seconds.
We must receive your request by July 1, 2026 to allow time for processing
First, one quick question
Are you currently making payments to the IRS, or do you still owe a balance?
No
Yes
I'm filing as...
Individual
Business
Tax years you may have been assessed IRS penalties & interest
2020
2021
2022
2023
Approximate amount you were assessed in penalties & interest
Under $5,000
$5,000 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000+
Rough estimate only, not a quote or a promise. Your actual refund depends on your IRS account transcripts and a full legal review. Not legal or tax advice.
Tens of millionsPotentially eligible (NTA, 2026)
18.6MFTP penalties assessed FY2023
July 10, 2026Statute of limitations closes
Step 1 of 5
Let's see what the IRS owes you
Two minutes. No charge. View-only review.
Please add your name and a valid email.
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Free
2 min
Attorney Advertising. Submission does not create an attorney-client relationship. By continuing you agree to our Terms & Privacy Policy.
Step 2 of 5
There, tell us about your business
This helps the legal team route your claim correctly.
S-CorporationForm 1120-S
C-CorporationForm 1120
PartnershipForm 1065
Single-Member LLC1040 Sch C
Sole Proprietor1040 Sch C
I'm not sureWe'll figure it out
Individual 1040 lookup ready
Edit
Please choose an entity type, business name, and your title.
Step 3 of 5
A few quick screening questions
These help the attorneys pinpoint where your refunds are hidden.
1Did your business pay or owe any IRS late-filing penalties, late-payment penalties, or interest charges for tax years 2019, 2020, 2021, or 2022?
Yes
No
Not sure
2Did your business file any quarterly payroll tax returns (Form 941) late, or miss any payroll tax deposit windows, between January 20, 2020 and July 10, 2023?
Yes
No
Not sure
3Did you file any international informational returns late during the pandemic (such as Form 5471 for foreign corporations or Form 3520 for foreign trusts) that triggered automatic $10,000+ IRS penalties?
Yes
No
Not sure
4Do you currently have an open IRS audit or examination for any tax year between 2019 and 2022?
Yes
No
Not sure
5Have you received a Notice of Federal Tax Lien or a Notice of Intent to Levy from the IRS for any of the tax years covered by this claim?
Yes
No
Yes (not sure which notice)
Please answer all four questions.
Step 4 of 5
Let's identify your entities
So we can pull the right IRS account transcripts.
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Potential recovery: $5,000 – $250,000+IRS assessed 18.6M failure-to-pay penalties in FY2023. Recovery varies by liability, entity type, and tax years affected. EIN used for IRS lookup only.
The law firm files a separate legal claim for every unique EIN. Add each entity you want reviewed. You can add more anytime before filing.
Please add the legal name, EIN, and mailing address for at least one entity.
Step 5 of 5
Gather these documents
Check what you already have. Your CPA can pull the rest in minutes.
IRS Account Transcripts (2019–2022)The official IRS log of your account. Account Transcripts, not Tax Return Transcripts. Your CPA can pull these in under 10 minutes.MOST CRITICAL
IRS Penalty Notices & LettersLook at the top-right corner for notices labeled CP210, CP161, CP14, or CP504.
Originally Filed Returns (Page 1 & 2)Form 1040, 1120, 1120-S, 1065, or 941 for penalized quarters. Include Form 7004 if you filed an extension.
Proof of Payment (if already paid)EFTPS receipts, bank statements showing the US Treasury debit, or front-and-back copies of canceled checks.
Corporate MetadataExact legal name, current mailing address, and EIN for each entity (captured in the prior step).
No documents in hand right now? That is fine. Submit anyway and the team will send your CPA a one-line request to pull everything.
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Free review
No obligation
Your intake is submitted — we'll review within one business day
A member of the legal team will reach out within one business day to confirm your entities and walk you through the documents.
What a Protective Claim does
Because the IRS is expected to appeal the Kwong ruling, no money moves out of the Treasury immediately. Tax & Contracts files a Protective Claim on Form 843, preserving your rights before the July 10, 2026 statute of limitations closes. Tens of millions of taxpayers may be eligible — but the IRS will not notify you.
What happens next
1
The legal team reviews your screening answers and confirms your eligible entities.
2
You (or your CPA) upload the IRS Account Transcripts and notices. The team identifies every refundable penalty and interest charge.
3
Attorneys file a Protective Claim per EIN before the July 10, 2026 deadline, freezing your rights.
4
If the refund is recovered, you are paid. No fee if no recovery.
This program may not be a fit
We want to be straight with you.
This program recovers penalties you have already paid. While a balance is still open or a payment plan is running, it is not something we are able to help with, so we will not take up your time with a review that cannot move forward.
If your situation changes, or once the balance is paid in full, you are always welcome to come back and check again.
There, let's look up your IRS records
So we can check how much the IRS owes you.
Sole proprietors and single-member LLCs file on a personal 1040, so we'll evaluate your individual return. We just need your SSN and address below.
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Potential recovery: $500 – $50,000+Tens of millions of taxpayers affected per the National Taxpayer Advocate. Recovery varies. SSN used for IRS lookup only.
43 people checked their eligibility in the last hour
How is my SSN protected?
Your SSN is encrypted in transit, used only to pull your official IRS account transcript, and is never sold or shared. (Prototype note: encryption and deletion must be implemented on the back end before any live SSN is collected.)
Please enter your SSN and full address.
Secure
Free
2 min
Attorney Advertising. No attorney-client relationship is created by submission of this form. If you qualify, an engagement agreement will be forwarded and must be signed and countersigned before representation begins. By submitting you agree to our Terms & Privacy Policy.
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