A ruling issued in November 2025 by the U.S. Court of Federal Claims held that COVID-era disaster declarations effectively suspended federal tax filing and payment deadlines for more than three years, from January 2020 to July 2023. The decision means that the traditional April 15 filing and payment deadline and other required tax deadlines were postponed during that period – if the ruling stands after possible appeal – potentially triggering tax refunds and interest recalculations. Referencing the statute at issue in the ruling, which has since been amended, Michael Desmond noted that while previously serving as Chief Counsel of the Internal Revenue Service (IRS), the statute was seen as creating "unprecedented uncertainties and illogical applications." Those led to the issuance of clarifying regulations providing for a shorter postponement period, which have since been rejected by the Tax Court.