然而，法律层面的胜利并未宣告不确定性的终结。在裁决公布的同一天，美国总统特朗普随即表示将签署新命 令，改由依据《1974年贸易法》第122条（下称"122条款"），在现有常规关税基础上额外对全球商品加征10%的 关税。 随后的21日，特朗普更是在社交媒体上宣称，要将这一全球税率立即提升至15%，并承诺在未来数月内发布新 的、"合法"的新关税方案。 牛津经济研究院首席美国经济学家皮尔斯（Michael Pearce）对第一财经记者表示，"122条款"关税本质上具有时 限性，其最终效力取决于后续调整。他称，这一工具较为粗略，最终很可能被更具持久性的手段所取代，包括针 对特定商品的232关税，以及针对特定国家更广泛进口商品的301关税。 裁决有利好，退税问题成焦点 美国智库税务基金会估计，IEEPA框架下的关税政策在2025年已使美国家庭税负户均增加约1000美元，若持续执 行，2026年将再增加1300美元。 美国卡托研究所（Cato Institute）贸易政策中心研究员派卡德（Clark Packard）对此表示，该裁决为深受"不明智 关税"之苦的美国人提供了切实缓解。他回顾称，在去年的政策动荡中，由于关税税 ...

Core Insights - The 2026 tax season has begun, and the IRS has issued warnings that some taxpayers may face various issues during the filing process [3][8] - For taxpayers who submit error-free returns and opt for direct deposit refunds, the tax processing may be relatively smooth [5][9] - The National Taxpayer Advocate has indicated that due to IRS staff reductions, taxpayers with issues in their filings may encounter greater challenges [5][9] IRS Operational Changes - The IRS had its largest workforce in years during the 2025 tax season, processing over 165 million individual tax returns with most taxpayers receiving timely refunds [3][8] - Entering 2026, the IRS has seen a significant operational shift, with a 27% reduction in staff and frequent management changes, alongside the implementation of complex tax law revisions from the Trump administration [3][8] - The IRS's customer service representative numbers have decreased by 22% in 2025, leading to concerns about the agency's ability to assist taxpayers effectively [11] Taxpayer Assistance and Challenges - The IRS is expected to assist taxpayers in fulfilling their tax obligations during the 2026 season, as stated by the IRS CEO [10] - Experts suggest that many taxpayers may receive higher refunds in 2026 due to tax relief measures from the Trump administration's "Tax Cuts and Jobs Act" [10] - The rising cost of living in the U.S. has made tax refund issues a focal point for both political parties as the midterm elections approach [10]