File Kwong Claims Electronically
Certain individual taxpayers who have an IRS Online Account* may submit their Form 843, Claim for Refund and Request for Abatement, electronically through a new secure application available on IRS.gov located on the Mobile-friendly forms web page.
At this time, only claims on Form 843 related to fully paid interest and penalties that cite to Kwong v. United States are being accepted electronically.
https://www.irs.gov/forms-pubs/filing-form-843-for-claims-citing-kwong-v-united-states
