Monetize Kwong refunds across your client base — without lifting a finger.
Two federal courts ruled the IRS had no authority to assess penalties and interest during the pandemic disaster declaration. Your clients may be owed $1,000 – $10,000+ in refunds. Send them to PenaltyBack and earn 20% on every successful claim.
Send us your clients. We do all the work.
Drop in a tracking link. PenaltyBack handles intake, qualification, filing, and IRS follow-up. You earn a 20% revenue share on every successful refund.
Free · Live in 2 minutes · No commitment
20% Revenue Share
On net fees PenaltyBack collects from your successful referrals — a contingency of Kwong relief secured. Your link. Your brand. Your commission.
Sign up as an affiliate
Get your unique tracking link and affiliate dashboard in under 2 minutes.
Whitelabel or default — your choice
Point clients to your branded landing page or to penaltyback.com. Either way, your referrals are tracked.
PenaltyBack does 100% of the work
Intake, Kwong qualification, Form 843 prep, filing, and live post-filing IRS monitoring.
Earn 20% of net fees collected
Paid out as marketing commission. No collections, no chase, no client billing on your end.
Track everything in real time
Referrals, filings, refunds, and payouts in one dashboard.
Commission, not contingency
Affiliates are paid by PenaltyBack — not by the taxpayer. That keeps the relationship squarely outside the § 10.27 contingent-fee restriction.
You don't charge the client
PenaltyBack pays you a flat marketing commission. Your client is never billed by you on a contingency — § 10.27 doesn't reach a referral relationship you're not a party to.
You don't represent them before the IRS
No Form 2848. No Form 8821 under your CAF. No filings under your signature. The Circular 230 representation touchpoint that § 10.27 governs simply isn't present.
The underlying claim fits the carve-out
§ 10.27(b)(2)(ii) expressly permits contingent fees on refund claims "filed solely in connection with the determination of statutory interest or penalties" — exactly what Kwong / Form 843 is.
Clean economics for your practice
Non-contingent marketing revenue for your firm. Your clients still get the Kwong refund they're owed. No SOW, no engagement letter, no CAF exposure.
Informational only — not legal or ethics advice. Firms should consult their own counsel on Circular 230 § 10.27 applicability.
Free · Live in 2 minutes · No commitment
51 days until the filing deadline
July 10, 2026 — Protective claims must be filed before this date.
The IRS has already refunded $1.2 billion in penalties and interest. Your clients could be next — but only if claims are filed in time.
Become a Referral Partner
Earn commissions by referring taxpayers who qualify for IRS penalty relief
