The IRS has set a critical deadline of July 10, 2026, for taxpayers to claim refunds related to penalties and interest assessed during the COVID-19 disaster period from 2020 to 2023. This deadline arises from the court ruling in Kwong v. United States, which determined that the COVID-19 pandemic qualifies as a federally declared disaster, potentially affecting tax deadlines and penalties. Taxpayers, including individuals, small business owners, and corporations, may be eligible for refunds if they faced penalties during this period. However, they must proactively file Form 843 as a protective claim to preserve their rights, as refunds will not be automatically issued even if the court ruling is upheld. The IRS's disagreement with the court's interpretation adds a layer of uncertainty, making it essential for taxpayers to act quickly and review their IRS transcripts for any eligible charges. Filing Form 843 by certified mail is recommended due to the lack of guaranteed electronic submission options, and early action is encouraged to avoid missing documentation deadlines.