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Lindsey P. Zirkle

Associate

Lindsey Zirkle is an associate with Foley & Lardner LLP and a member of the firm’s Government Enforcement Defense & Investigations Practice Group. Her practice encompasses a range of government enforcement matters, including regulatory compliance, internal investigations, and defense against civil and criminal enforcement actions. Lindsey represents companies and individuals in investigations involving the False Claims Act (FCA), the Foreign Corrupt Practices Act (FCPA), and other federal enforcement regimes, including matters led by the U.S. Department of Justice (DOJ). She regularly advises clients on complex international trade and regulatory issues, including dual-use export controls (EAR), arms control regulations (ITAR), and U.S. Customs and Border Protection (CBP) compliance. She also has experience advising clients on securities-related matters, including regulatory inquiries and U.S. Securities and Exchange Commission (SEC) enforcement investigations into alleged securities law violations.

While in law school, Lindsey worked as a student attorney for the Georgetown Law Domestic Violence Clinic, where she directly represented survivors of domestic violence in Temporary Protection Order and Civil Protection Order proceedings in the District of Columbia Superior Court. She also served as a summer associate in Foley’s Washington D.C. office.

The image shows the facade of the United States Supreme Court building, featuring Corinthian columns and sculpted figures above the entrance—a symbol of justice often referenced by Chicago lawyers specializing in intellectual property law.
March 16, 2026 Tariff & International Trade Resource

What Every Multinational Should Know About …Managing the Aftermath of the Supreme Court’s Historic IEEPA Tariff Decision (Part VIII)

In a recent filing before the CIT, CBP described a new capability being developed within the Automated Commercial Environment (ACE) called CAPE (Consolidated Administration and Processing of Entries).
The image shows the facade of the United States Supreme Court building, featuring Corinthian columns and sculpted figures above the entrance—a symbol of justice often referenced by Chicago lawyers specializing in intellectual property law.
March 16, 2026 Tariff & International Trade Resource

What Every Multinational Should Know About …Managing the Aftermath of the Supreme Court’s Historic IEEPA Tariff Case (Part VII)

The Supreme Court’s ruling rejected IEEPA as a basis for broad tariffs, but it did not call into question tariffs imposed under other trade statutes. That means the decision removed one legal mechanism, not the broader policy goals that drove the tariffs in the first place.
The image shows the facade of the United States Supreme Court building, featuring Corinthian columns and sculpted figures above the entrance—a symbol of justice often referenced by Chicago lawyers specializing in intellectual property law.
March 13, 2026 Tariff & International Trade Resource

What Every Multinational Should Know About …Managing the Aftermath of the Supreme Court’s Historic IEEPA Tariff Decision (Part VI)

For companies that acted as importers of record, the most immediate risk is procedural: failing to take the steps necessary to preserve and secure refund rights. The Supreme Court’s decision does not automatically result in refunds, and the process will be shaped by ongoing litigation at the CIT and potential administrative actions.
The image shows the facade of the United States Supreme Court building, featuring Corinthian columns and sculpted figures above the entrance—a symbol of justice often referenced by Chicago lawyers specializing in intellectual property law.
March 13, 2026 Blogs

What Every Multinational Should Know About…Managing the Aftermath of the Supreme Court’s Historic IEEPA Tariff Decision (Part V)

The conundrum for companies that indirectly paid the IEEPA tariffs, such as those that re-ceived price increases or outright tariff surcharges, is that the importing system is set up so that all refunds will be made by CBP directly to the importer of record. Nonetheless, compa-nies that indirectly paid the IEEPA tariffs may have contractual options, or potentially can use commercial leverage, to seek a refund of some or all of the price increases.
The image shows the facade of the United States Supreme Court building, featuring Corinthian columns and sculpted figures above the entrance—a symbol of justice often referenced by Chicago lawyers specializing in intellectual property law.
March 13, 2026 Tariff & International Trade Resource

What Every Multinational Should Know About…Managing the Aftermath of the Supreme Court’s IEEPA Tariff Decision (Part IV)

Importers of record need to ensure they are best positioned to secure any refunds, while also adapting to the new replacement tariffs. Therefore, on the customs side, we recommend the following steps for importers of record dealing with these issues.
The image shows the facade of the United States Supreme Court building, featuring Corinthian columns and sculpted figures above the entrance—a symbol of justice often referenced by Chicago lawyers specializing in intellectual property law.
March 11, 2026 Tariff & International Trade Resource

What Every Multinational Should Know About…Managing the Aftermath of the Supreme Court’s IEEPA Tariff Decision (Part III)

The importer of record is the entity that initially pays all tariffs and thus is the entity that would receive any IEEPA tariff refunds. Nonetheless, behind the scenes there often are a variety of mechanisms importers of record may have used to handle the often unexpected tariffs, including pushing back on suppliers for price concessions, using surcharges to pass along tariffs, or generally increasing price. In many cases, other parties may be looking to share any potential refunds.