SCOTUS just struck down Trump’s global tariffs—so who gets the $133B back, and how can firms capture advisory fees helping clients claim refunds? Blake and David unpack importer-of-record refunds, contingency-fee questions, and why “that’s pure profit.” Plus: taxpayers’ trust in AI tax prep is falling, creators’ $205B economy is a prime niche, TurboTax’s Uber-to-the-office play, Big Law’s $3,400/hour AI squeeze, and Dawn Brolin’s nonprofit sending first-timers to conferences you can support.SponsorsDigits - http://accountingpodcast.promo/digitsCloud Accountant Staffing - http://accountingpodcast.promo/casOnPay - http://accountingpodcast.promo/onpayUNC - http://accountingpodcast.promo/uncChapters(00:00) - TAP 476 (02:53) - Who Gets the Tariff Refunds? Importer of Record & Profit Impact (05:28) - Big Opportunity for Accounting Firms: Tariff Refund Advisory & Fees (08:55) - Flashback Clip: We Called the Tariff Ruling Months Ago (12:59) - Sponsors + Trump’s Next Move: New Tariff Authority Workarounds (15:04) - Live Q&A: If Tariffs Were Passed to Buyers, Who Gets Paid Back? (16:46) - IRS Update: Average Refunds Up, But Median Still Unknown (18:13) - Taxpayers Trust AI Less for Filing + Creator Economy Tax Niche (22:13) - TurboTax + Uber Rides: The Customer Experience Arms Race (27:12) - Sponsor Break + Business Tax Shift: FASB Country-by-Country Disclosures (30:19) - IRS Still Drowning in Paper: Digitization Goals Missed (31:41) - Gambling Loss Deduction Cut to 90%: Why Break-Even Gamblers Still Owe Tax (32:58) - Skims vs. New Jersey: Sales Tax ‘Technical Error’ and the $200K Penalty (34:06) - Big Law’s Billable Hour Squeeze: AI Cuts Hours, Partners Jack Up Rates (36:12) - DIY Legal Work with ChatGPT: When a $30 Subscription Replaces a Lawyer (37:51) - Big Tech’s AI Data Centers Create a Depreciation Blind Spot for Investors (41:50) - KPMG Partner Fined for Using AI to ‘Cheat’ on an AI Exam (43:21) - Congress Targets the Pentagon’s Audit Failures: The ‘RECEIPTS Act’ (47:52) - Only 2–3 Hours of Deep Work a Day: Meetings, App Overload, and Hybrid Teams (50:17) - Interview: Accounting Cornerstone Foundation Helps First-Timers Attend Conferences (52:09) - How the Foundation Works: Funding, Emotional Support, and Picking Awardees (56:36) - Impact Stories & What’s Next: Alumni Mentorship, Fundraising, and Growing the Mission (01:00:16) - Wrap-Up: How to Support + Earn CPE/CE Credits in the Earmark App  Show NotesSupreme Court Rules 6-3 That IEEPA Does Not Authorize the President to Impose Tariffshttps://www.supremecourt.gov/opinions/25pdf/24-1287_4gcj.pdf Supreme Court Strikes Down Most of Trump's Tariffs in a Major Blow to the Presidenthttps://www.nbcnews.com/politics/supreme-court/supreme-court-strikes-trumps-tariffs-major-blow-president-rcna244827 Supreme Court Strikes Down IEEPA Tariffs — What Now?https://www.wilmerhale.com/en/insights/client-alerts/20260220-supreme-court-strikes-down-ieepa-tariffs-what-now IRS Average Refunds Up $200 This Filing Seasonhttps://www.accountingtoday.com/news/taxpayers-hesitant-to-trust-ai-to-prepare-tax-returns Most Taxpayers Trust Tax Pros Over AI for Tax Preparation, Survey Findshttps://www.cpapracticeadvisor.com/2026/02/19/most-taxpayers-trust-tax-pros-over-ai-for-tax-preparation-survey-finds/178412/ Online Creators Worried About Finances and Income Taxes — A Growing Opportunity for Tax and Accounting Proshttps://www.cpapracticeadvisor.com/2026/02/19/online-creators-worried-about-finances-and-income-taxes-a-growing-opportunity-for-tax-accounting-pros/178423/ Intuit TurboTax Delivers the Ultimate "Done-For-You" Tax Experience Powered by AI and Human Intelligence With Uber Rideshttps://investors.intuit.com/news-events/press-releases/detail/1304/intuit-turbotax-delivers-the-ultimate-done-for-you-tax-experience-powered-by-ai-and-human-intelligence-with-uber-rides US Companies Pay More Taxes Abroad Than Herehttps://www.accountingtoday.com/news/us-companies-pay-more-taxes-abroad-than-here IRS Falls Far Short on Paperless Processing Goalhttps://www.accountingtoday.com/news/irs-falls-far-short-on-paperless-processing-goal Will the OBBBA Gambling Deduction Change Be Reversed?https://www.natptax.com/news-insights/blog/will-the-obbba-gambling-deduction-change-be-reversed/ Kim Kardashian's Clothing Company Settles New Jersey Sales Tax Allegationshttps://www.cpapracticeadvisor.com/2026/01/20/kim-kardashians-clothing-company-settles-new-jersey-sales-tax-allegations/176590/ Big Tech Accounting Creates a Blind Spot in the AI Boomhttps://news.futunn.com/en/post/68828373/big-tech-accounting-creates-a-blind-spot-in-the-ai KPMG Partner in Australia Fined Over Using AI to Pass AI Testhttps://www.irishtimes.com/business/2026/02/16/kpmg-partner-in-australia-fined-over-using-ai-to-pass-ai-test/ Lawmakers Seek to Penalize DoD if It Fails to Pass a Clean Audithttps://federalnewsnetwork.com/congress/2026/02/lawmakers-seek-to-penalize-dod-if-it-fails-to-pass-a-clean-audit/ New Hubstaff Research Finds Workers Average Only 2–3 Hours of Focus Time Per Day