Protective claims, client alerts and Kwong: A practitioner playbook

In this episode of the Tax Section Odyssey podcast, host April Walker is joined by Michael Waalkes of Kostelanetz LLP to discuss *Kwong v. United States* and why it has become a practical, time-sensitive issue for CPA firms after filing season. The episode discusses the facts of the case and what it held at a high level, why Sec. 7508A's COVID disaster relief period (through July 10, 2023) is driving renewed attention, and how the reasoning may affect deadlines, refund-suit timing, and potential interest/penalty arguments for certain clients. The conversation focuses on what firms are doing right now — client communications, internal triage, documentation, and risk management — along with how to think about tools like client alerts and protective claims while the law and potential IRS guidance continue to develop.   **Questions answered in this episode:** - What did *Kwong v. United States* actually hold, and why did it is a "post–April 15" priority for firms? - How does Sec. 7508A's COVID disaster relief period (through July 10, 2023) affect statutes of limitation and other key deadlines? - Which clients and fact patterns should firms' triage that might be affected by this ruling? - What's the practical risk-management approach when the law is still unsettled? - What is a "protective claim," and when might it make sense (or not) in the context of Kwong and potential interest/penalty arguments? **AICPA resources** AICPA IRS Practice & Procedures resource center Disaster Tax Relief Procedures and Processes   **Other resources** National Taxpayer Advocate Blog: Tens of Millions of Taxpayers May be Eligible for Significant Tax Refunds - If they act by July 10 KWONG v. USA court decision[]()[]()   *Keep your finger on the pulse of the dynamic and evolving tax landscape with insights from tax thought leaders in the AICPA Tax Section. The* Tax Section Odyssey podcast *includes a digest of tax developments, trending issues and practice management tips that you need to be aware of to elevate your professional development and your firm practices.* *This resource is part of the robust tax resource library available from the AICPA Tax Section. The* Tax Section is your go-to home base *for staying up to date on the latest tax developments and providing the edge you need for upskilling your professional development. If you're not already a member, consider joining this prestigious community of your tax peers. You'll get free CPE, access to rich technical content such as our Annual Tax Compliance Kit, a weekly member newsletter and a digital subscription to The Tax Adviser.*