Terms and Conditions

Effective Date: May 28, 2026

1. Acceptance of Terms

By accessing this landing page ((https://yourfavoritecpa.com/pandemic-tax-refunds)) and submitting your information, you agree to comply with and be bound by these Terms of Service. If you do not agree, please do not submit your information.

2. Description of Services & Corporate Separation

This landing page serves as a specialized link for identifying potential tax refund opportunities stemming from Kwong v. United States.

Hosting vs. Fulfillment: You acknowledge that while this page is hosted on the domain of YourFavoriteCPA.com, all analysis, transcript pulling, case evaluation, and backend legal/administrative fulfillment of Form 843 protective claims are performed solely and exclusively by Great Day Tax Relief, LLC, a dedicated tax resolution firm.

Your Favorite CPA assumes no liability or operational responsibility for the processing, accuracy, or filing of individual Kwong claims initiated through this portal.

3. No Guarantee of IRS Outcomes

While Great Day Tax Relief utilizes specialized software to analyze IRS transcripts against the primary COVID disaster postponement windows, you acknowledge that:

The legal interpretations surrounding Kwong v. United States and IRC §7508A are ongoing and evolving.

Filing a Form 843 protective claim preserves your legal rights but does not guarantee that the IRS will grant an abatement, issue a refund, or waive accrued interest. All final determinations rest solely with the Internal Revenue Service.

4. Strict Submission Timelines & Power of Attorney (POA)

Due to critical, impending federal statutory deadlines, time is of the essence.

Digital Fast-Track: Users are strongly encouraged to utilize the digital IRS Online Account authorization process to bypass manual IRS processing delays.

Manual/Paper Deadline: If a user chooses to submit a manual/physical Power of Attorney document, all signed paperwork must be received by Great Day Tax Relief by June 3, 2026. Great Day Tax Relief cannot guarantee timely processing or statutory protection for manual paperwork.

5. Referring Tax Professional (PTIN) Protection Covenant

Great Day Tax Relief operates exclusively as a tax resolution and penalty abatement firm. We do not provide standard annual tax preparation, routine tax filings, or ongoing bookkeeping.

Non-Poach Guarantee: Great Day Tax Relief legally covenants that it will not solicit referred clients for annual tax preparation work. All referred clients remain the primary compliance clients of their original PTIN holder.

6. Limitation of Liability

In no event shall Great Day Tax Relief, LLC or Your Favorite CPA be liable for any lost refund rights or penalties resulting from a user’s failure to submit accurate, truthful, or timely data, or for delays caused by IRS administrative processing backlogs.

7. Governing Law

These Terms shall be governed by and construed in accordance with the laws of the State of Texas, without regard to its conflict of law provisions.