Date: October 27th , 2026

Time: 3pmET | 2pm CT | 1pm MT | 12pm PT

Duration: 120 Minutes

Description:

Taxpayers may sometimes be entitled to recover penalties, interest, or other amounts previously paid to the IRS but identifying those opportunities requires a clear understanding of relief provisions, filing procedures, and strict statutory deadlines. Recent court rulings have also created new questions, and new opportunities, for practitioners advising clients on IRS refund recovery.

This a CPE webinar examines the refund-recovery landscape through the lens of IRC Section 7508A and key judicial developments, including Abdo v. Commissioner and Kwong v. United States. You will learn how these authorities may affect clients’ ability to seek relief, when a refund claim or protective refund claim should be filed, and how to preserve client rights before the applicable limitations period expires.

The session combines legal analysis with practical implementation. You will review the mechanics of filing refund and protective claims, identify fact patterns that may support recovery, and learn how to coordinate refund claims with penalty- and interest-abatement strategies. You will also gain a practical framework for screening clients, documenting eligibility, calculating deadlines, and avoiding common filing mistakes.

By the end of the course, you will be better prepared to identify recoverable amounts, advise clients on time-sensitive refund opportunities, and take the appropriate steps to protect and pursue their claims.

Topics Covered : 

• IRC Section 7508A relief provisions and their practical application.
• Overview of refund claims and protective refund claims.
• Recent court rulings affecting refund-recovery opportunities, including Abdo v. Commissioner and Kwong v. United States.
• Identifying clients eligible for recovery of penalties, interest, or other previously paid amounts.
• Statutes of limitation, filing deadlines, and claim-preservation strategies.
• Preparing and filing refund claims and protective refund claims.
• Coordinating refund recovery with penalty- and interest-abatement strategies.
• Documentation, substantiation, and practical considerations for IRS recovery claims.
• Common errors that can jeopardize refund claims and client recovery opportunities.

Learning Objectives

• Identify the relief available under IRC Section 7508A and determine when it may support a refund or recovery claim.
• Explain the process for preparing, filing, and preserving refund claims and protective refund claims.
• Determine the applicable statutes of limitation, filing deadlines, and claim-preservation requirements for refund recovery.
• Recognize clients who may be eligible to recover previously paid penalties, interest, or other IRS-assessed amounts.
• Evaluate the practical impact of recent court decisions, including Abdo v. Commissioner and Kwong v. United States, on refund-recovery strategies.
• Apply penalty- and interest-abatement strategies in conjunction with refund and protective-claim opportunities.
• Develop a practical client-screening process to identify potential recovery claims before statutory deadlines expire.

Credits and Other information:

• Recommended CPE credit – 2.0
• Recommended field of study – Taxes
• Session Prerequisites and preparation: None
• Session learning level: Basic
• Location: Virtual/Online
• Delivery method: Group Internet Based
• Attendance Requirement:  Yes
• Session Duration: 120 minutes

Who Will Benefit:

• CPA
• Enrolled Agents (EAs)
• Tax Professionals
• Attorneys
• Other Tax Preparers
• Finance professionals
• Financial planners

About Our Speaker :

Crystal Stranger, JD, EA,

Crystal Stranger is a Senior Tax Director and CEO of Optic Tax, with more than 20 years of experience in finance, accounting, tax strategy, and business leadership. She works closely with startups, founders, and growing companies to align tax and financial strategy with their broader business objectives while maintaining attention to compliance, operational detail, and practical risk management.

As an Enrolled Agent and EOS Integrator, Crystal brings a rare combination of technical tax knowledge and entrepreneurial operating experience. She helps business owners understand the tax consequences of their decisions, strengthen financial systems, manage risk realistically, and build scalable processes that support long-term growth.

Crystal is known for making complex tax and financial concepts clear and actionable. Her sessions focus on practical strategies that founders, finance leaders, and tax professionals can apply immediately to improve compliance, reduce avoidable risk, and support smarter business decisions.

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