Helping clients for over 80 years maximize earnings, maintain compliance and save money.

Livingston & Haynes CPA is a public accounting, tax and audit firm partnering with Massachusetts organizations and individuals. We have fruitful and long-standing relationships with our clients, and take pride in acting as their competent, trustworthy financial partner. Clients rely on our knowledge, transparency and accuracy in preparing everything from a simple individual tax return to the most complex non-profit audit or corporate financial statement.

KWONG v. United States Protective Claim due by 7/10/2026

What is this about

What do you need to do…

We need your help. You might be owed a refund of penalties and interest but they are generally assessed after the return is filed. Therefore, L&H cannot search the client database to find all instances of assessed penalties or interest. We need you to review your files for tax years 2019, 2020, 2021 and 2022 for any penalties and or interest. If you were owed a refund and, if necessary, paid your estimates, you likely don’t have to do anything further. Review copies of the returns. Specifically at the bottom of page 2 where the refund or balance due is posted. If there is a balance due you might want to file for 843.

Of course, if you received a notice of assessment from the IRS, for any of the years listed above, you might want file for 843. The form and instructions are listed below. This is a protective request for abatement. Each year must be filed separately. You must write a specific phrase across the top (see the guidance) AND you MUST sign, with your PIN if applicable, and SEND CERTIFIED MAIL BY 7/10/2026

General Form 843 guidance

Fillable Form 843