By Curtis C. Paul and Michael J. March Businesses that paid tariffs pursuant to the International Emergency Economic Powers Act (IEEPA) that was enforced by President Trump may be entitled to a refund depending on the United States Supreme Court’s decision in Learning Resources, Inc. v. Trump. The United States...

Appealing an Internal Revenue Service Examination begins long before a taxpayer considers the United States Tax Court; it is a continuum that starts with an IRS audit, proceeds through the administrative Appeals Office, and, if necessary, culminates in litigation. The audit itself is generally initiated when the Service believes a...