2026 Kwong, Abdo & Filing Protective Claims

Description

This technical update examines Kwong v. United States, 179 Fed. Cl. 382 (2025) and Abdo v. Commissioner, 162 T.C. No. 7 (2024) and their interpretation of IRC §7508A in the COVID-19 disaster context. The course explains the statutory and regulatory framework for disaster-related postponement of tax deadlines, including the distinction between discretionary relief under §7508A(a) and the former mandatory COVID-era rule under former §7508A(d), now replaced for later disasters by current §7508A(e). The program compares how Abdo applied §7508A to Tax Court petition timing and how Kwong applied the same statutory logic to refund-suit timing under §6532.

The course also addresses the broader implications of these cases for administrative refund claims under §6511, including the interaction with the §6511(b)(2)(A) lookback rule, possible claims for COVID-period penalties and interest, and the practical use of protective refund claims where the law remains unsettled. A separate procedural segment explains how tax professionals may frame and preserve a protective claim, including the role of Form 843 for penalty and interest claims and the need to identify the legal basis with sufficient specificity. The course is intended for CPAs, tax attorneys, enrolled agents, and other tax professionals who advise on federal tax procedure, refund claims, and tax controversy matters.

Learning Objectives:
Upon completion of this course, you will be able to:
•  Identify the statutory structure of IRC § 7508A, including discretionary relief under §7508A(a)
• Distinguish between the former mandatory COVID-era rule under former §7508A(d), and the current mandatory disaster rule under §7508A(e).
• Explain the holdings and reasoning of Abdo and Kwong.
• Compare how each case interpreted the phrase “shall be disregarded” in the COVID disaster setting.
• Identify Tax Court petition timing under § 6213, administrative refund-claim timing under §6511, and refund-suit timing under §6532, and evaluate how §7508A may affect each.
• Apply the procedural rules for filing a protective refund claim, including identifying when a protective claim may be prudent, what information it should contain, and how Form 843 may be used in penalty and interest contexts.

Major Topics:
• IRC §7508A statutory framework
• Former §7508A(d) versus current §7508A(e)
• Abdo v. Commissioner: facts, holding, and reasoning
• Kwong v. United States: facts, holding, and reasoning
• Comparison of Abdo and Kwong
• Interaction with §6213, §6511, and §6532
• §6511(b)(2)(A) lookback implications
• COVID-period penalties and interest refund/abatement issues
• Protective refund claims: when and how to file Form 843 and procedural claim mechanics

To complete this course participants need to: Answer polling questions to meet NASBA / IRS / State Board of Accountancies requirements for attendance verification.

A course evaluation form is provided for your feedback. Participants have 1 year from the date of purchase/enrollment to complete this course.

Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/