Sectors
A woman with long blonde hair, wearing a black blazer and white blouse, smiles at the camera in an office setting with blurred bookshelves—representing chicago lawyers specializing in intellectual property law.

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.

February 27, 2026 Foley Viewpoints

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

Following the U.S. Supreme Court’s decision invalidating the IEEPA tariffs, attention is now shifting from whether the tariffs were...
February 27, 2026 Foley Viewpoints

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

Following the U.S. Supreme Court’s decision invalidating the IEEPA tariffs, attention is now shifting from whether the tariffs were...
The facade of the United States Supreme Court building featuring tall columns and statues under a clear blue sky, symbolizing the authority that guides chicago lawyers and shapes intellectual property law.
February 25, 2026 Tariff & International Trade Resource

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

Importers of record need to take steps to ensure that they are best positioned to secure any refunds, while also ensuring that they are adapting to the new replacement tariffs. So, on the customs side, we recommend these steps for importers of record to handle these customs issues.
Front view of the United States Supreme Court building featuring tall columns, a wide staircase, and the inscription "EQUAL JUSTICE UNDER LAW" above the entrance—an iconic site for litigation support and landmark intellectual property law decisions.
February 24, 2026 Tariff & International Trade Resource

What Every Multinational Should Know About …The New Section 122 Tariffs and Preserving IEEPA Refund Rights

In the immediate aftermath of the U.S. Supreme Court’s decision invalidating tariffs imposed under the International Emergency Economic Powers Act (IEEPA), the Trump administration has moved quickly to replace those tariffs with a new across-the-board tariff under Section 122 of the Trade Act of 1974.
The facade of the United States Supreme Court building featuring tall columns and statues under a clear blue sky, symbolizing the authority that guides chicago lawyers and shapes intellectual property law.
February 24, 2026 Tariff & International Trade Resource

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

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 general 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.
February 23, 2026 Tariff & International Trade Resource

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

On February 20, 2026, the U.S. Supreme Court States issued its long-anticipated decisions in Learning Resources, Inc. v. Trump, and the consolidated case Trump v. V.O.S. Selec-tions, Inc., holding that the International Emergency Economic Powers Act (IEEPA) does not authorize the President to impose broad-based tariffs.