In Kwong v. United States, 179 Fed. Cl. 382 (2025), the U.S. Court of Federal Claims held that the version of the §7508A automatic disaster postponement in effect during the COVID-19 pandemic suspended the §6532(a) deadline for filing a refund suit for the entire duration of the federally declared disaster, starting January 20, 2020 (the earliest incident date in the COVID-19 federal disaster declaration) through 60 days after FEMA’s formal end date of May 11, 2023, which is July 10, 2023.
Read More: https://www.tomtalkstaxes.com/p/kwong-claims (April 17, 2026)