Bowen v. Commissioner Narrows the Scope of Landmark COVID-Era Tax Relief
The Tax Court’s recent decision in Bowen v. Commissioner provides new guidance on the scope of potential Covid-era refund claims arising from Kwong v. United States. To understand the ramifications of Bowen for taxpayers who are potentially eligible for refunds under Kwong, it is helpful to begin with what the Kwong case established. What Kwong Established The…

