Did You Pay IRS Penalties or Interest During the COVID Years?
Certain taxpayers may still have an opportunity to recover penalties and interest paid between 2019–2022 through a Protective Claim Abatement program. This is a time-sensitive opportunity with limited filing windows based on your tax year and circumstances. Deadline to file is July 10, 2026.
At Barton CPA, we are helping individuals and businesses determine whether they may qualify to file a protective claim and preserve their right to a potential refund.
What Is a Protective Claim?
A Protective Claim for Refund is a formal filing submitted to the IRS to protect your ability to claim a refund while guidance, legal interpretation, or unresolved tax matters are still pending.
Taxpayers affected by COVID-era delays, penalties, interest assessments, or related IRS actions may qualify for relief depending on their specific situation.
You May Qualify If You:
- Paid IRS penalties or interest between 2019–2022
- Experienced financial hardship or delays related to COVID
- Filed late or received penalty notices during the pandemic years
- Operated a business affected by shutdowns or disruptions
- Want to preserve your right to a potential future refund
Important Timing Notice
Protective claims are subject to strict IRS deadlines. Waiting too long could permanently eliminate your ability to recover eligible amounts. Check with your tax preparer if you paid fines or interest on tax issues in 2019-2022.
How Barton CPA Can Help
If you are a current client, we can:
- Review your IRS notices and payment history
- Determine eligibility for a protective claim
- Prepare and file the appropriate documentation
- Help preserve your refund rights before deadlines expire
Schedule a Consultation
If you are a Barton CPA Client, watch for an email with details.
Or send us an email with questions or to request Form 843.





