Latest Tax Updates: Section 7508A Refund Claims, Whistleblower Award Eligibility, and Court Restrictions on IRS Collection

Short summary

This IRS roundup covers late June to early July 2026 developments including Trump's nomination of Jim Gadwood as IRS chief counsel, new electronic filing for COVID-19 disaster relief refund claims under Kwong v. United States, and a Tax Court decision limiting IRS levy authority on restitution-based assessments. A private letter ruling granted § 9100 relief for a late entity classification election. The Kwong filing deadline is July 10, 2026.

• •Trump nominated Jim Gadwood (Miller & Chevalier) as IRS chief counsel
• •IRS opened electronic filing for COVID disaster relief refund claims under Kwong; deadline July 10, 2026
• •Tax Court in White v. Commissioner held IRS abused discretion by levying restitution assessments covered by a DOJ settlement

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