Filed Date: Feb. 9, 2026
Case Ongoing
Clearinghouse coding in progress
[This summary is temporary while we research this case.]
On February 9, 2026, two residents of New York filed this putative class action complaint against the United States government in U.S. District Court for the Southern District of New York. In their complaint, plaintiffs allege that the Internal Revenue Service (IRS) ignored Congress's 2019 amendment to the Robert T. Stafford Disaster Relief and Emergency Assistance Act during the COVID-19 pandemic. Pursuant to the 2019 Amendment, this should have triggered mandatory tax relief—including the elimination of the Interest-Limiting Exemptions—for all U.S.-based taxpayers. But the IRS refused to provide such relief to all such taxpayers. Instead, the IRS granted limited discretionary extensions of individual income tax filing deadlines to certain taxpayers in 2020. Plaintiffs, on behalf of themselves and similarly situated taxpayers, bring this action pursuant to the Little Tucker Act, 28 U.S.C. § 1346(a)(2), seeking payment of the overpayment interest that the government owes pursuant to 26 U.S.C. §§ 6611 and 7508A.
This case is ongoing.
For PACER's information on parties and their attorneys, see: https://www.courtlistener.com/docket/72251991/parties/fleisher-v-united-states/
Kirkpatrick, Ryan Christopher (New York)
See docket on RECAP: https://www.courtlistener.com/docket/72251991/fleisher-v-united-states/
Last updated Feb. 10, 2026, 10:12 a.m.
State / Territory:
Case Type(s):
Public Benefits/Government Services
Special Collection(s):
Trump Administration 2.0: Challenges to the Government
Key Dates
Filing Date: Feb. 9, 2026
Case Ongoing: Yes
Case Details
Other Dockets:
Southern District of New York 1:26-cv-01096
Available Documents: