Here’s what’s most relevant right now.
Core answer
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There is ongoing confusion about pandemic-era penalty refunds. Recent reporting highlights that in some years the IRS provided automatic penalty relief and refunds for certain 2019–2020 penalties, with some notable audits and news items about eligibility and deadlines. However, newer, active relief or deadlines can vary by case and court outcomes, so you should verify your specific situation with the IRS or a tax professional.[1][5][8]
Quick context and what to check
- Automatic penalty relief for 2019 and 2020 late-file/late-pay penalties was announced in 2022, with over $1.2 billion in refunds to about 1.6 million taxpayers already paid or credited; this relief depended on filing by certain dates and not applying to all penalties or cases. If you think you were affected, you may have qualified automatically, but you should still review notices or IRS accounts for credits or refunds.[2][1]
- In 2023 and 2024, additional penalty-relief actions targeted different groups (e.g., those who did not receive automated collection notices during the pandemic), and separate developments in 2025–2026 involve court challenges and potential new refunds related to pandemic-era penalties. These developments can create new eligibility windows or deadlines.[4][5][9]
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Some recent news pieces specifically discuss potential refunds or claims related to pandemic penalties, with deadlines such as Form 843 filings and deadlines like July 10 in certain coverage, though exact dates can differ by situation and year. If you paid penalties during the pandemic and think you may qualify, you’ll likely need to file a claim rather than wait for automatic relief.[3][6][8]
How you can proceed
- Check IRS notices and your account: Look for any notices about penalty relief (e.g., “Notice 2022-36” or subsequent communications) and review your transcript or balance. If you paid penalties that were eligible for relief, there may be credits or refunds applied automatically or via a claim.[2][4]
- If you believe you qualify for a refund and you didn’t receive automatic relief, you may need to file a claim (often Form 843) by the relevant deadline. However, deadlines mentioned in coverage vary; confirm the exact filing window for your case.[6][3]
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Consider consulting a tax professional or using the IRS resources directly for the most current guidance, since court actions and audits have influenced forthcoming relief in 2025–2026.[5][8]
Illustrative example
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If you were assessed a late filing or late payment penalty in 2020 and paid it, and if the penalty fell under the automatic relief rules, you would typically receive a refund or credit without filing. If you did not receive it, or if your situation involves a different kind of penalty or a pending court decision, you’d likely need to file Form 843 to pursue a refund.[1][3][2]
Citations
- The 2022 automatic penalty relief for 2019/2020 returns and the related refunds/credits:[1][2]
- Penalty relief for pandemic-related issues and subsequent IRS steps:[4]
- Reporting about refunds and deadlines tied to pandemic-era penalties and Form 843 guidance:[3][6]
- Additional coverage on refunds and related audits in 2025–2026:[8][5]
If you’d like, I can tailor steps based on your location (Dallas, TX) and whether you paid specific penalties during the pandemic. I can also help locate the exact IRS notices or forms you’d need to review or file.
Sources
The IRS is also taking an additional step to help those who paid these penalties already. Nearly 1.6 million taxpayers will automatically receive more than $1.2 billion in refunds or credits. Many of these payments will be completed by the end of September. Besides providing relief to both individuals and businesses impacted by the pandemic, this step is designed to allow the IRS to focus its resources on processing backlogged tax returns and taxpayer correspondence to help return to normal...
content.govdelivery.comMillions of taxpayers penalized by the IRS during the coronavirus pandemic for late payments or filings may qualify for refunds or penalty terminations. However, relief is not automatic. Most taxpayers need to file a claim by July 10 to get their money back. The national taxpayer advocate warns the deadline is fast approaching. A federal court ruled last year taxpayers were not required to file on time during COVID-19. The IRS assessed more than 120 million penalties between January 2020 and...
www.ajc.comUncover overlooked IRS tax refunds for late filing/payment penalties assessed during the COVID-19 pandemic. Act by July 10, 2026, with Form 843.
www.audacy.comIR-2022-155, August 24, 2022 — To help struggling taxpayers affected by the COVID-19 pandemic, the IRS today issued Notice 2022-36, which provides penalty relief to most people and businesses who file certain 2019 or 2020 returns late.
www.irs.govIR-2023-244, Dec. 19, 2023 — In a major step to help people who owe back taxes, the Internal Revenue Service today announced new penalty relief for approximately 4.7 million individuals, businesses and tax-exempt organizations that were not sent automated collection reminder notices during the pandemic.
www.irs.govMillions of taxpayers in the United States may be eligible for an IRS pandemic penalty refund following a legal challenge related to fees charged during the COVID-19 pandemic. According to KSTP,...
www.thenews.com.pkA federal ruling may entitle millions to IRS refunds for pandemic-era penalties and interest. Learn who qualifies and how to claim before deadlines pass.
financebuzz.comAn audit from a government watchdog alerted the IRS of the mistake and the agency took steps to credit the tax accounts affected by the oversight.
www.cnbc.com