Here is a look at recent tax-related happenings on the Hill, including a U.S. Customs and Border Protection (CBP) update on International Emergency Economic Powers Act (IEEPA) tariff refund processing.
Lately on the Hill
House Back in Session
The U.S. House of Representatives returned to Washington, D.C. this week after a lengthy recess during the month of August. The chamber is scheduled to be in session for a week, off the week of Labor Day, and back in for three consecutive weeks, planning to break in early October and return after the mid-term elections.
The Senate is scheduled to return September 14 and plans to adjourn again the first week of October.
Prior to beginning its August recess, the Senate overwhelmingly passed, 90 to 6, a continuing resolution to fund the government beyond the expiring September 30 fiscal year-end. It is expected that the House will take up the measure soon.
From the Courts
CBP Reports Progress on IEEPA Tariff Refund Processing
In a filing1 submitted to the U.S. Court of International Trade, CBP provided an update on the agency’s processing of refunds for duties imposed under the IEEPA. As of August 21, CBP reported that 272,029 declarations have been submitted, with 191,494 passing file validations. Approximately $132.5 billion in potential and certified refunds have been accepted for processing, with approximately $106.6 billion in refunds, including interest, having been sent to the U.S. Department of the Treasury for disbursement. Furthermore, 22,170 refunds totaling approximately $1.7 billion were not transmitted to Treasury because the importer of record or authorized designee had not provided Automated Clearing House information.
From Treasury & the IRS
IRS Plans Overhaul of Voluntary Disclosure Program
IRS Criminal Investigation Chief Jarod Koopman announced that the agency expects to unveil a revised Criminal Voluntary Disclosure Program within the next 60 days. The updated program is expected to feature lower penalty rates, a streamlined process with a targeted 120-day resolution timeline, and integrations of digital asset compliance issues, reflecting the IRS’ effort to make voluntary disclosure a more practical path for taxpayers seeking to resolve potential noncompliance.2
50,000 Pandemic Refund Claims Filed With the IRS
Koopman said the agency has received approximately 50,000 refund claims tied to a pending court dispute over whether certain tax deadlines were automatically postponed during the COVID-19 pandemic.3 In Kwong v. United States,4 the Court of Federal Claims in 2025 held that affected deadlines were extended to July 10, 2023, a ruling that could require the IRS to refund billions of dollars in penalties and interest if upheld on appeal. Taxpayers had until July 10, 2026 to claim a potential refund.
IRS Announces New Leadership Appointments
Dan Huff has been selected to lead the IRS’ newly created Office of Conservation Easements, which will oversee coordination of policy, enforcement, and resolution efforts involving syndicated conservation easement cases.5 The IRS also named Mabeline Baldwin as the commissioner of the Large Business & International Division after she served in the role on an acting basis since September 2025.6
IRS Grants Nebraska Wildfire Tax Relief
The IRS announced disaster tax relief for individuals and businesses affected by the Pressey Fire in Custer County, Nebraska, postponing most federal tax filing and payment deadlines that fall between April 22, 2026 and January 31, 2027 to February 1, 2027.
This newsletter features developing content that is subject to change at any time. It does not constitute legal or tax advice. Consult your professional advisors prior to acting on the information set forth herein.
- 1Freestyle World, Inc. v. CBP, CIT No. 26-01088, August 25, 2026.
- 2“IRS to Unveil Revised Voluntary Disclosure Program This Fall,” taxnotes.com, August 26, 2026.
- 3“IRS Fields 50,000 Pandemic Refund Claims as Court Fight Persists,” news.bloombergtax.com, August 25, 2026.
- 4Kwong v. United States, 179 Fed. Cl. 382 (2025).
- 5“Former Trump Adviser to Lead IRS Conservation Easement Office,” news.bloombergtax.com, August 25, 2026.
- 6“IRS Large Business Unit Gets Permanent Chief,” taxnotes.com, August 27, 2026.