The Price of Patience: A Roadmap for COVID-Era Interest Relief
May 13, 2026
TAX NOTES - FEDERAL
As interest liabilities from the COVID-19 period continue to surface, taxpayers are reevaluating options to manage or reduce those costs in light of recent court decisions.
Following the disruption caused by the pandemic, disputes have emerged over how long tax deadlines — and the accrual of underpayment interest — were suspended under federal disaster relief rules. The IRS has maintained a narrower interpretation, but courts have taken a broader view, creating new opportunities for taxpayers to seek relief.
In their article published in Tax Notes Federal, Eversheds Sutherland Partner Sandy Bradford and Senior Associate Joseph O’Brien examine how recent decisions are reshaping the landscape and outline practical avenues taxpayers can consider to challenge COVID-era interest.