United States tax judgments and law updates
Judgments, legislation and official guidance, summarised in plain English with what each one means in practice. Last updated .
Final regulations on paying federal tax by card (T.D. 10060)
Final regulations under IRC §6311 let the IRS accept credit and debit card payments and pay the processing fees, which must be fully recovered from taxpayers. Effective 19 October 2026. Separately, T.D. 10059 (effective 16 October) clarifies that §357(c) generally does not apply to consolidated intercompany transactions.
What it means: Card payment remains possible but the fee is borne by the payer — compare with direct debit before paying large balances.
USRegulationIRS / TreasuryClass certified for refunds of IEEPA tariffs
The Court of International Trade certified a class of importers who paid IEEPA tariffs between 1 February 2025 and 19 February 2026, excluding those who had already sued. The class seeks reliquidation of entries without the duties, plus interest.
What it means: Importers of record — including Indian exporters acting as importer of record in the US — should check whether their entries fall in the class period.
USJudgmentCourt of International Trade
Summaries are prepared from published orders and reports for general information. They are not legal advice.