Recovering COVID-Era Penalties and Interest:
A Practitioner’s Playbook
During the COVID-19 disaster period (January 20, 2020 through July 10, 2023), the Internal Revenue Code required the IRS to disregard time for purposes of computing certain penalties, interest, and filing deadlines under IRC §7508A(d). In practice, however, the IRS continued to assess penalties and interest during this period through its automated systems.
Recent federal court decisions, including Abdo v. Commissioner and Kwong v. United States, have established that §7508A(d) operates as a mandatory, self-executing provision and have clarified the scope of the COVID-19 disaster period. While the ultimate treatment of all penalties and interest remains fact-dependent and subject to ongoing litigation, these developments create a meaningful opportunity for practitioners to pursue refunds or abatements for affected clients.
This course provides a practical, step-by-step framework for identifying eligible claims and pursuing relief before the July 10, 2026 deadline. Participants will learn how to analyze IRS account transcripts, apply the statutory and case law framework, and prepare effective Form 843 refund claims, including the required five-part narrative.
In this course, you will be able to:
Identify clients with potential §7508A(d) penalty and interest refund opportunities using IRS transcripts
Determine whether a claim is timely and viable under §6511 and the July 10, 2026 deadline
Prepare a defensible Form 843, including a complete and properly structured Line 8 narrative
Evaluate the appropriate claim strategy (conservative, standard, or protective) based on risk and client facts
Who should attend:
CPAs, EAs, tax professionals and anyone that is considering a Like-kind exchange
1 IRS CE hours
1 CPA CPE Credits
Prerequisites: None
Program Level: Basic
Advanced Preparation: None
Field of Study: Taxes
Location: Virtual
Delivery Method: Group Internet Based
Your Instructor
Victoria Boon, MBA, EA
Tax Consultant | IRS Expert | Educator
Victoria Boon is a seasoned tax consultant and nationally recognized expert in federal taxation, with more than 20 years of experience in audit strategy, IRS compliance, and professional education. A former IRS Senior Revenue Agent and Subject Matter Expert with the Internal Revenue Service, Victoria brings deep technical knowledge and real-world insight to her consulting and training work in the private sector.
Throughout her career, Victoria has specialized in complex areas of the tax code, including IRC §§ 1031, 162, 274, and conservation easements. She has led large corporate audits, developed continuing education programs for IRS staff and tax professionals, and contributed to key IRS publications such as Publications 544, 551, and 946. Victoria also served as a campaign expert on aircraft taxation and conservation easements, shaping national audit priorities and training curricula.
Victoria holds an MBA from the University of North Carolina at Greensboro and a BBA in Accounting and Marketing from the University of Wisconsin Oshkosh (Cum Laude). She is also a former VITA site coordinator and a recipient of numerous performance and service awards during her tenure with the IRS.
Now in private practice, Victoria offers consulting services, CE instruction, and expert guidance on audit defense, tax law interpretation, and IRS procedure for practitioners, firms, and financial advisors across the country.
Note: This course must be completed by 12/31/2026 to receive Credit
Self Study: Recovering COVID ERA Penalties and Interest
** This course is only available for IRS CE. It is not available for CPA CPE at this time.
For more information regarding administrative policies such as complaints and refunds, please see our policies posted here: Policies - boontaxeducators.com
