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Terms of Service

Last updated: 2026-05-14

1. Service description

This site is an eligibility consultation service for IRS Form 843 protective refund claims under Kwong v. United States and related federal court rulings. It is not a law firm and does not provide legal advice. Qualified intakes are referred to an authorized third-party filing partner that prepares and signs the Form 843 through a credentialed filer (CPA, EA, or Attorney).

2. Eligibility

You must be at least 18 years old and a U.S. taxpayer (individual or business entity) to use this service.

3. Fees

The eligibility consultation is free. If you continue to the authorized filing partner and your refund is approved by the IRS, the filing partner collects a contingency fee from your refund proceeds. There is no upfront fee. No fee is collected unless the IRS approves your refund.

4. No guarantee

Eligibility and refund analysis is based on federal court rulings (including Kwong v. United States). The IRS has sole discretion over whether to approve any refund claim. We cannot guarantee a particular outcome. Average recovery figures referenced on this site reflect publicly reported ranges and do not guarantee any individual result.

5. Deadline

The July 10, 2026 filing deadline is the §6511 statutory cutoff and is not extendable.

6. Limitation of liability

To the maximum extent permitted by law, our total liability for any claim arising from your use of this site shall not exceed any fees you actually paid to us. We are not liable for any indirect, incidental, consequential, or punitive damages.

7. Contact

Questions: legal@epiphanymade.com.