Possible Removal of IRS Penalties After Court Decision in Kwong v. U.S.
Introduction
A federal court has decided that some taxpayers may be entitled to a refund or the cancellation of penalties charged during the COVID-19 pandemic.
Main Body
This situation started with the court case Kwong v. U.S., where the judge decided that emergency laws regarding the pandemic extended the deadlines for filing taxes. Consequently, the court ruled that the Internal Revenue Service (IRS) must pay back certain penalties. Between January 20, 2020, and July 11, 2023, the IRS issued over 120 million penalties to millions of people for filing late, failing to pay, or making incorrect estimated tax payments. Different government bodies have different views on this ruling. The Treasury Department asserted that the court misinterpreted the law and indicated that it intends to continue defending the original rules. However, the national taxpayer advocate—an independent oversight group—emphasized that this issue affects many people. They noted that low-to-moderate income individuals are especially likely to miss the deadline to claim their money because they lack professional legal help. To protect their legal rights, eligible taxpayers must send Form 843 by mail to the correct service center. This applies to people who filed late or paid penalties during the specified period, including those with international tax returns. Legal experts have advised that filing these claims is a necessary precaution, regardless of the current legal disputes.
Conclusion
Eligible taxpayers must submit their claims for a refund or penalty removal by the July 10 deadline to protect their rights.
Learning
🚀 The 'Sophistication Shift': Moving from Simple to Precise
At the A2 level, you likely use generic words like say, think, or show. To reach B2, you need to use Reporting Verbs that describe how someone says something. This tells the listener the speaker's intention.
🔍 Analysis of the Text
Look at how the article describes different government positions. Instead of saying "The Treasury Department said," the author uses high-impact verbs:
- Asserted (Strongly stated a fact/belief). It's more powerful than said.
- Indicated (Suggested or pointed out). It is more formal than showed.
- Emphasized (Gave special importance to). This is better than said this is important.
🛠️ The B2 Upgrade Table
| A2 Word (Basic) | B2 Upgrade (Precise) | Use it when... |
|---|---|---|
| Say/Tell | Assert | You are confident and firm. |
| Show | Indicate | You are presenting evidence. |
| Say | Emphasize | You want to highlight a key point. |
| Think | Maintain | You keep the same opinion despite opposition. |
💡 Practical Application
If you want to sound like a B2 speaker in a business or academic setting, stop using "said" for everything.
Example Evolution:
- A2: "The boss said the project is late."
- B2: "The boss emphasized that the project is late."
Why this works: By changing one word, you change the entire mood of the sentence from a simple statement to a serious warning.