IRS phases out First Time Abate as automatic relief begins
The IRS is replacing request-based First Time Abate with automatic penalty relief, but taxpayers with transition-period returns may still need to ask.
Taxpayer rights
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July 10, 2026 tax cutoff: IRS warns some COVID-19 refund claims need action
United States Consumer Costs and Household Budgets – July 10, 2026 is a cutoff for some COVID-19-related tax refund or protective claims tied to Kwong v. United States.