Terms

Penalty Claim Check is an educational and triage tool. By using the site, you understand that the content is informational only and is not legal, tax, or accounting advice.

No professional advice

The site is designed to help users self-orient around a potential IRS penalty issue. It does not create an attorney-client, accountant-client, or fiduciary relationship.

No guarantee of outcome

The underlying legal issue remains contested. Nothing on this site guarantees eligibility, refund recovery, abatement, or any specific result.

Third-party links and referrals

The site may include optional links or referral paths to third-party providers. Choosing to use a third party is your decision, and any fees, scope, or engagement terms are controlled by that provider.

Changing legal posture

The Kwong-related issue remains contested and may continue to evolve through appeal activity, agency guidance, or other developments. Site content may be updated as that posture changes.

Your responsibility

You are responsible for reviewing your own notices, records, deadlines, and professional-advice needs. If your situation is complex, use a qualified professional.