Top federal tax cases to watch in 2nd half of 2026

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Top federal tax cases to watch in 2nd half of 2026

July 02, 2026

United States
United States
United States
Law360

Partner Sandy Bradford is quoted in Law360's roundup of the top federal tax cases to watch in the second half of 2026, offering commentary on the closely watched Kwong v. U.S. appeal. The case addresses the scope of the IRS's authority to provide disaster-relief-related extensions of filing and payment deadlines and could have significant implications for taxpayers seeking refunds and abatements tied to COVID-19 relief periods.

In the article, Sandy explains that taxpayers who paid liabilities resulting from audits, disputes, or settlements may have refund claim deadlines extending beyond July 10, potentially preserving opportunities for relief. She also notes that, if upheld, the decision could provide broad relief affecting penalties, interest, and other tax-related obligations.

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sandybradford@eversheds-sutherland

Cassandra S. Bradford

Partner

Atlanta, United States

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