Sectors
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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 also represents companies in antidumping investigations and other trade proceedings before the U.S. International Trade Commission (ITC) and the U.S. Department of Commerce (DOC).

Lindsey 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. In addition, Lindsey has conducted several internal investigations for professional sports leagues, further expanding her experience in sensitive, high-stakes investigative matters.

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.

June 18, 2026 Tariff & International Trade Resource

What Every Multinational Should Know About … The New Customs Enforcement Realities (Part I): Managing Rising Bond and Collateral Requirements

The Trump Administration's new tariff initiatives are reshaping the importing environment in ways that extend far beyond the tariff rates themselves. Increased duties are driving higher customs bond requirements, new executive actions are signaling a more aggressive enforcement posture, and importers are facing growing pressure to ensure that their compliance programs can withstand heightened scrutiny.
June 18, 2026 Tariff & International Trade Resource

What Every Multinational Should Know About … The Government’s IEEPA Federal Circuit Appeal

For months, the U.S. Government has signaled it would challenge the Court of International Trade’s (CIT) authority to require refunds of IEEPA tariff payments for “finally liquidated” entries (those more than 90 days after liquidation). That challenge has now arrived. In recent CIT filings and in its appeal to the U.S. Court of Appeals for the Federal Circuit (CAFC), the Government has argued that the CIT cannot order the return of finally liquidated IEEPA tariff payments, except for plaintiffs that have filed protective actions under 28 U.S.C. § 1581(i).
June 18, 2026 Tariff & International Trade Resource

What Every Multinational Should Know About … The Emerging Battle Over Who Ultimately Keeps IEEPA Tariffs

For much of the past year, the principal focus of the IEEPA tariff litigation has been whether the tariffs were lawful and whether importers would ultimately be entitled to refunds. Following the Supreme Court's February 2026 decision invalidating the tariffs and the subsequent proceedings before the Court of International Trade, those questions have largely been answered. The focus has increasingly shifted from whether refunds should be paid to how those refunds will be processed, administered, and distributed.
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June 11, 2026 Tariff & International Trade Resource

What Every Multinational Should Know About … the Government’s Appeal of Judge Eaton’s Universal IEEPA Tariff Refunds Order (and Why It Is Claiming It Can Keep Billions of Dollars of Unlawfully Collected IEEPA Tariffs)

For several months, the U.S. government has been signaling an impending challenge of the Court of International Trade’s (CIT) authority to require refunds of IEEPA tariff payments (i.e., payment refunds for tariffs enacted pursuant to the International Emergency Economic Powers Act) for entries liquidated more than 80 days earlier.
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May 27, 2026 Tariff & International Trade Resource

What Every Multinational Should Know About … The New Rules for Section 232 Tariffs on Steel, Aluminum, and Copper Derivatives

The U.S. government has fundamentally changed how Section 232 tariffs apply to steel, aluminum, and certain derivative products, replacing a content-based tariff methodology with a far broader entered-value approach that could significantly increase duty exposure for many importers.
April 20, 2026 Tariff & International Trade Resource

What Every Multinational Should Know About … Filing for IEEPA Refunds Using CAPE

CAPE is the platform that U.S. Customs and Border Protection (CBP) is beginning to use to process refunds of the IEEPA tariffs that the Supreme Court has ruled unlawful. Unlike standard tariff refunds, which generally are pursued through post-summary corrections or protests, refunds for entries that fall in Phase 1 must be sought through CAPE.