​​What’s Happening

Tariffs imposed under the International Emergency Economic Powers Act (IEEPA) remain the subject of active legal challenges. The central issue is whether the Executive Branch had statutory authority to impose these tariffs at all.

These challenges are currently before the Supreme Court, with related cases pending at the Court of International Trade.

For importers who paid IEEPA tariffs, the outcome may determine whether refunds or other relief are available.​  

The Supreme Court is actively considering the legality of IEEPA tariffs, and various procedural questions (including refund mechanisms) remain unsettled. This means timing and positioning matter for importers.

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Why This Matters to Importers

Importers who paid IEEPA tariffs face real exposure if claims are not properly positioned.

Key considerations include:

• whether a claim was timely preserved,

• how entries were liquidated,

• whether refunds or reliquidation may be available if the tariffs are ruled unlawful.

The posture and timing of a claim can materially affect whether relief is possible.

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Who We Work With

We advise:

• importers who paid IEEPA tariffs,

• distributors and operating companies affected by import costs,

• businesses seeking counsel on federal trade litigation strategy.

Our practice is focused on business and trade matters. We do not handle consumer claims or high-volume contingency cases.​​

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What We Do

We advise importers on:

• evaluating exposure from IEEPA tariffs,

• preserving and positioning refund claims,

• litigation strategy before the Court of International Trade.

Our role is to provide clear legal analysis and to pursue relief through appropriate federal proceedings where warranted.

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