The Price of Patience: A Roadmap for COVID-Era Interest Relief

The Price of Patience: A Roadmap for COVID-Era Interest Relief

May 13, 2026

United States
United States
United States
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.

The materials on the Eversheds Sutherland website are for general information purposes only and do not constitute legal advice. While reasonable care is taken to ensure accuracy, the materials may not reflect the most current legal developments. Eversheds Sutherland disclaims liability for actions taken based on the materials. Always consult a qualified lawyer for specific legal matters. To view the full disclaimer, see our Terms and Conditions or Disclaimer section in the footer. Eversheds Sutherland is a provider of legal and other services operating through various separate and distinct legal entities. For further information about these entities and Eversheds Sutherlands' structure please see the Legal Notice page of this website.

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Key contacts

sandybradford@eversheds-sutherland

Cassandra S. Bradford

Partner

Atlanta, United States

josephobrien@eversheds-sutherland.us

Joseph S. O'Brien

Senior Associate

Atlanta, United States

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