Federal courts have ruled that penalties and interest charged during the COVID-19 disaster period were improper. COTTS LAW is helping South Texas individuals and small businesses recover those amounts — but the window closes July 10, 2026.
Why This Matters
Three federal court decisions — including a binding Fifth Circuit ruling — established that certain penalties and interest during COVID were unlawful. The question is how much applies to you.
The Fifth Circuit's ruling in Goldring v. United States is binding Texas precedent. Two additional federal courts confirm these recovery rights.
Refund claims for 2019–2022 believed time-barred may now be timely under the extended COVID disaster window through July 10, 2026.
COTTS LAW provides the legal authority. Our CPA partners handle technical claim preparation — a fully coordinated recovery process under one program.
The final deadline for most COVID-era claims is July 10, 2026. Every week of delay reduces time for evaluation, preparation, and filing.
The Process
We handle everything from evaluation through filing. Legal strategy from COTTS LAW. Technical claim execution from our CPA partners. You don't navigate this alone.
Submit your info. We pull your IRS transcripts at no charge and identify every recoverable item.
We calculate your exact refundable amount across penalties, interest, and expanded lookback refunds.
Our CPA team prepares every Form 843, amended return, and protective claim to maximize recovery.
Claims filed before July 10. We follow through until your recovery is complete.
What Can Be Recovered
Most clients qualify for more than one category. The free evaluation tells you exactly where you stand.
Failure-to-file, failure-to-pay, and estimated tax penalties assessed for obligations due Jan 20, 2020 – Jul 10, 2023 may not have been lawfully chargeable.
IRS interest accruing during the mandatory suspension window may be refundable — even on previously settled IRS examinations.
Overpayments in 2019–2022 that appeared foreclosed by the §6511(b) lookback rules may now be fully recoverable.
If the IRS held sufficient overpayment funds to cover your deficiency, underpayment interest charged during that period may be refundable.
Do You Qualify?
A yes to even one of these — and especially if your penalties and interest exceeded $10,000 — means a free evaluation is worth your time. Most qualifying clients had no idea a claim was available.
You received IRS penalty notices for any tax year 2019–2022
You paid IRS interest on a balance accruing during 2020–2023
A refund claim was denied as untimely for years 2019–2022
You settled an IRS examination during the COVID period
Your small business had IRS enforcement actions during COVID
You made IRS payments in 2020–2023 that included penalties
You had over $10,000 in IRS penalties and interest added to your bill during the COVID years (2019–2022)
You received a refund during 2020–2023 with little or no overpayment interest
Start Here — No Cost
Tell us about your situation. We pull your transcripts, identify what's recoverable, and come back with a clear picture — before you commit to anything.
Prefer to call? (361) 470-2918 · We respond within one business day.