Akiva B. Ungar
Subscribe to Akiva B. Ungar's PostsAkiva B. Ungar focuses his practice on US and international tax matters. Read Akiva Ungar's full bio.
Refund claims gain national attention: COVID-19 disaster period may eliminate underpayment interest and penalties
By Akiva B. Ungar and Samuel F. Hamer on Feb 25, 2026
Posted In Penalties, Tax Refunds
Taxpayers that paid underpayment interest or failure-to-file or failure-to-pay penalties between January 20, 2020, and July 10, 2023, may have viable refund claims. In some cases, the potential recoveries are substantial, but refund statutes of limitation are running and may expire on a rolling basis. National attention has accelerated around this issue, including a recent...
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