COVID-19 Interest Abatement and Refund: Kwong, Abdo, and Section 7508A (Oklahoma)

Gray Proctor will present a CLE for the Oklahoma Bar Association entitled “COVID-19 Interest Abatement and Refund: Kwong, Abdo and Section 7508A” on May 7, 2026, at 12 p.m. Central.

Gray’s program will examine how recent cases—Kwong v. United States (Court of Federal Claims) and Abdo v. Commissioner (U.S. Tax Court)—interpret and expand the scope of relief available under IRC §7508A during the COVID-19 federally declared disaster period.

When the COVID-19 emergency was declared in January 2020, IRC Section 7508A triggered a nationwide suspension of certain tax-related deadlines. That suspension remained in place until the state of emergency ended in May 2023.

This CLE will explore the statutory framework, key litigation developments, and potential avenues for taxpayer relief related to the suspension of deadlines and interest during the COVID-19 emergency.

Participants will learn:

• The statutory structure of Section 7508A
• The regulations issued to limit its scope in response to COVID-19
• Key court decisions holding those limiting regulations invalid
• Potential avenues for relief, including refunds of interest and important pending cases
• Using AI to calculate refund amounts

For more information and to register, click here.

About Gray

Gray is an experienced and accomplished appellate advocate who represents clients facing both civil and criminal tax penalties. He is board-certified as an expert in appellate practice by the Florida Bar Association and accepts cases in a wide variety of disputes in addition to tax.