Kwong status: the appeal remains pending.
Status reviewed September 1, 2026. This is a dated public-status note, not live docket monitoring or individualized tax advice.
Current procedural posture
Kwong v. United States, 179 Fed. Cl. 382 (2025), is a Court of Federal Claims decision in an individual refund case. The court adopted a taxpayer-favorable reading of the COVID disaster-postponement rule. The United States appealed to the Federal Circuit, No. 26-1843, and no appellate merits decision was identified as of this review.
The latest verified public docket event was an August 11, 2026 order extending the government’s opening-brief deadline to September 16, 2026. A briefing deadline is not a decision. Check the official docket or a current IRS/TAS update before relying on this status after the review date.
What changed—and what did not
Changed: an appeal is pending, and the IRS created a Kwong-specific Form 843 submission path.
Not changed: there is no identified appellate merits decision; the IRS filing path is not acceptance of the trial court’s reasoning; filing does not guarantee relief; and the ordinary claim-limit rules still require the reader’s return and payment facts.
The electronic route is an all-of test
Under the current IRS Kwong page, electronic Form 843 submission is available only when all four conditions are true:
- The taxpayer is an individual.
- The individual has an IRS Online Account.
- The claim concerns fully paid interest and penalties.
- The claim cites Kwong.
If any condition is missing, follow the paper route and current IRS instructions if Form 843 is the correct form for the issue. This is a filing-channel test, not a refund-eligibility test.
What to do with this information
First determine whether you are seeking a refund of a paid amount, an abatement of an unpaid amount, or a change to the underlying return. Then collect the return and payment facts before relying on a deadline or filing route.
Understand the payment-date framework · Build the record and choose a filing path