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Featured Series

Outlook on the New Administration

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Insight

Trump’s Well-Stocked Tariff Toolkit Demands Importers’ Attention

Over the past year, the Trump administration’s reciprocal tariffs, imposed under the International Emergency Economic Powers Act, have absorbed media …

February 4, 2026 • 1-minute read

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Insight

IRS Update to Fast Track Settlement Program a Welcome First Step

Stephen Josey and Brie Barry report that recent IRS updates to the fast-track settlement program represent a meaningful move toward more efficient and taxpayer-focused dispute resolution. They note that despite these improvements, additional measures are necessary to reinforce independence and bolster taxpayer confidence.

November 26, 2025 • 1-minute read

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Insight

Whose Fraud Is It Anyway? The Expanding Reach of the Fraud Exception to the Statue of Limitations on Tax Assessment

Stephen Josey and Phillip Clifton explain that courts are split on whether the IRS can keep the tax assessment period …

November 19, 2025 • 1-minute read

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Inflation Reduction Act of 2022: Corporate Alternative Minimum Tax

Insight

Breakdown of Supreme Court Oral Argument in the Tariff Cases and What Importers Should Be Prepared For, No Matter the Outcome

The Supreme Court held a marathon, nearly 3-hour oral argument yesterday, in what could be the most economically-impactful cases this Term: Learning Resources, Inc. v. Trump and Trump v. V.O.S. Selections (the “Tariff Cases”).

November 6, 2025 • 7-minute read

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