Whether Section 7508A tolls a deadline or merely postpones it can decide whether your refund claim is still alive.
You may have seen July 10, 2026 described as a protective-claim deadline. That date is not arbitrary. It comes from a genuine legal disagreement about how the COVID disaster period affects the clock on refund claims. Understanding that disagreement is the key to knowing whether you still have time.
Two ways to read the same statute
Postponement theory
Only a deadline that actually falls inside the COVID period (January 20, 2020 to July 10, 2023) gets moved, pushed to the last day of that period. A deadline that lands after July 10, 2023 is untouched.
Tolling theory
The limitations clock pauses for the whole disaster period and then resumes, preserving whatever time was left when the period began. Courts have used "tolling" this way in other contexts, and Kwong's language supports treating the COVID period as stopping the clock.
Kwong held the taxpayer's suit was timely under either theory, so it did not have to pick a winner. That leaves the broader question open, and the answer can change everything for a given taxpayer.
A concrete example
Suppose you filed your 2020 Form 1040 and paid the tax on April 15, 2021, then later realized you overpaid. Can you still claim a refund in 2026?
Under the postponement view: the ordinary three-year deadline expired April 15, 2024, after the disaster period ended, so nothing was postponed. The claim is likely too late.
Under the tolling view: if the three-year clock did not start running until July 10, 2023, the deadline could extend to July 10, 2026. The claim may still be alive.
Same facts, opposite results.
That is why July 10, 2026 is circled on so many calendars: under the more favorable reading, it is the last day for a whole category of otherwise-expired claims.
A second catch: the refund "lookback"
Even if your claim is timely, a separate rule can limit how much you actually get back. It looks only at taxes paid within a set window before the claim. A 2025 law added a new provision aimed at this very issue for disregarded filing periods, but its effective date and reach require careful analysis for older COVID claims. The interaction of timeliness and the lookback is technical, and it is where experienced help matters most.
The practical takeaway. If a normal refund deadline for a 2019–2022 period seems to have just passed, do not assume the door is closed. Under the tolling reading recognized in Kwong, it may still be open through July 10, 2026, but only if you act before that date.
How AnidjarLaw Can Help
Led by Michael A. Anidjar, Esq., an attorney who is also a CPA and holds an LL.M. in Taxation, our office can pull and review your IRS account transcripts, identify amounts tied to the COVID-19 period, estimate your potential recovery, and prepare and file a protective refund or abatement claim before the July 10, 2026 deadline. If the IRS denies or limits a claim, we can advise on protest, Appeals, or litigation.
Is Your Refund Claim Still Alive?
The July 10, 2026 deadline is approaching. Let our experienced tax attorneys review your IRS accounts and file a protective claim before your window closes.
CONTACT US NOWDisclaimer: This article is provided for general informational purposes only and is not legal or tax advice. The law in this area is developing and the IRS may contest or appeal these claims; outcomes depend on each taxpayer's specific facts. Reading this article does not create an attorney-client relationship. AnidjarLaw is a South Florida firm based in Hollywood, Broward County. Consult a qualified tax professional about your situation. Attorney advertising.
