Tariff Strike Zone: IEEPA Refunds, Audit Pressure, and Fragmented Trade - Cross-border Tax Talks | Steve Towers
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Unpacking the Supreme Court's Landmark Ruling on Emergency Tariff Authority The International Emergency Economic Powers Act (IEEPA) of 1977 grants presidents tools to address foreign threats via economic measures like asset freezes. Historically derived from wartime laws, it aims to regulate imports during declared emergencies. The February 20, 2026, Supreme Court decision clarified that IEEPA does not extend to imposing broad tariffs, emphasizing Congress's constitutional role in taxation. This
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