What the Supreme Court Ruled

 You Paid Tariffs the Court Ruled Unlawful 

On February 20, 2026, the U.S. Supreme Court ruled 6–3 that tariffs imposed by the Trump administration under the International Emergency Economic Powers Act (“IEEPA”) were unlawful. American businesses paid up to $175 billion in tariffs the government unlawfully collected. 

The Court stopped future collection. It said nothing about returning what was already taken. 

There is no refund process. No application to file. No agency standing by to pay you back. The Trump administration has forecast 2 to 5 years of litigation and continues to claim it was entitled to those tariffs. Businesses that want their money back will have to seek it from a government prepared to contest every step. 

Request a Confidential Case Evaluation

A Refund Path Exists. Most Businesses Aren’t On It.

The CIT Agreement Covers Plaintiffs. Are You One?

On January 8, 2026, the administration stipulated in the U.S. Court of International Trade (“CIT”) that it would refund IEEPA tariffs for all current and future similarly situated CIT plaintiffs—following a final, unappealable decision. The CIT has separately confirmed its authority to order reliquidation and refunds, and government counsel stated on the record they will not contest that authority. 

This is the clearest answer available to the question you’re already asking: Will I actually get paid? The answer is: if you are a plaintiff in the CIT, yes. The government has already agreed to it. 

If your business is not a party to that litigation, that agreement does not cover you. Filing a customs protest with the Department of Customs and Border Protection (“CBP”) and waiting is not a substitute. The customs protest pathway has been determined to be an inadequate pathway for IEEPA tariff recovery. The real pathway is filing a lawsuit in the U.S. Court of International Trade. 

Importers who assume they can file a protest and wait are likely to lose their claims entirely. 

Your Three Options, And What Each One Costs You

Don’t Sell Your Claim for 40 Cents. Don’t Pay Hourly While You Wait.

Wall Street is counting on businesses looking for a quick fix. But you have choices. Here’s what each one will cost you. 

Option 1: Do Nothing 

Wait and hope U.S. Department of Customs and Border Protection voluntarily refunds your tariff payments. A customs broker quoted in The Wall Street Journal is advising clients to “hope that Customs does the right thing.” 

That is not a strategy. The government has already stated it believes the Supreme Court was wrong. No refund is coming without a legal fight. 

Option 2: Sell Your Claim to a Wall Street Claims Trader 

Get cash now at 40 to 50 cents on the dollar. Permanently forfeit the rest. 

If you’re owed $2 million and sell at 40 cents, you walk away with $800,000. The claims trader keeps the other $1.2 million. You took all the risk, paid all the tariffs, and handed more than half your recovery to a financial intermediary. 

Option 3: Hire a Contingency Law Firm 

Pay nothing upfront. The firm advances all litigation costs and bears all financial risk. You keep 75–85% of your full recovery. 

At a 20% contingency fee on that same $2 million claim, you keep $1.6 million. That’s $800,000 more than you’d net selling to a claims trader. 

You Don’t Have to Choose Between Passivity and Panic 

Do nothing, and you recover nothing. Sell your claim, and you permanently forfeit more than half. Hire the right firm on contingency, and you keep the overwhelming majority of what you’re owed with no upfront cost and no hourly invoice hitting your EBITDA while you wait. 

Options Summary

OptionNet Recovery on $2M ClaimUpfront Cost
Wait on customs$0$0
Sell to claims trader (40¢)$800,000$0
Contingency firm at 20%$1,600,000$0

What the IEEPA Tariff Refund Fight Actually Looks Like

This Is Where the Fight Begins

Every open question in this litigation will be contested by the federal government, which President Trump has said will result in 2 to 5 years of litigation: 

Will businesses receive full IEEPA tariff refunds? No court has resolved this. We believe businesses are entitled to a refund of all paid IEEPA tariffs with interest. That is what we will fight for. 

Where does an IEEPA tariff refund case get filed? The U.S. Court of International Trade is the proper venue. You need a sophisticated law firm experienced in federal litigation at this level. 

What will businesses need to prove? At minimum, the amount of IEEPA tariffs paid. Whether courts will require proof that costs were not passed on to customers remains an open question, one that requires experienced counsel to navigate. 

Will the government pay attorney fees or interest on funds it held unlawfully? Unlikely without a fight. 

Are there deadlines already running? Possibly. The U.S. Court of International Trade has procedural requirements that may already be affecting eligibility. Do not assume you have unlimited time. 

Transcript: President Trump, White House Conference, February 20, 2026 [Timestamp: 25:26 – 26:43]: “We’ve taken in hundreds of billions of dollars . . . . And so I said, well, what happens to all the money that we took in? It wasn’t discussed. Wouldn’t you think they would have put one sentence in there saying keep the money or don’t keep the money? I guess it has to get litigated for the next two years . . . . We’ll end up being in court for the next five years.”

The Fortune 500 companies that paid these tariffs already have major law firms building their cases. If history is a guide, those firms will negotiate outcomes that favor their largest clients first. Mid-sized businesses that engage experienced counsel now will have a seat at that table. 

Does Your Business Qualify for IEEPA Tariff Recovery?

Find Out If You Have a Claim

McCune Law Group is currently evaluating IEEPA tariff refund claims for businesses nationwide. It is the size of the loss that matters most for qualification.  

Were you locked into fixed-price contracts or purchase orders that prevented you from passing tariff costs to your customers? Your business absorbed the full cost of unlawful tariffs with no ability to recover them from your customers. That is among the strongest fact patterns in this litigation. Contact us. 

Industry: 

  • Furniture and home goods
  • Apparel and footwear
  • Toys, sporting goods, and consumer durables

Business Type:

  • Manufacturer
  • Broker
  • Importer
  • Wholesaler
  • Retailer 

Documentation:

  • Paid IEEPA tariffs
  • Have documentation of payments, or access to records that can establish the amount paid 

Unsure whether your payments qualify, or uncertain of the exact amount? Contact us before assuming you don’t qualify.  

We are not currently accepting cases from the automotive or medical device industries. 

Call 866-405-8499 or complete our secure online form to get started. 

How the IEEPA Tariff Refund Process Works

How This Works

  • Step 1: Confidential Case Evaluation We review your payment history, your industry, and your documentation. No fee. No obligation. 
  • Step 2: We Take On the Risk Where a case is viable, we take it on contingency. We advance all costs. Nothing appears on your P&L until there is a recovery. 
  • Step 3: We Handle the Fight Strategy, filings, court appearances, expert engagement, documentation, coordination with CIT counsel. You stay informed. You stay focused on your business. 
  • Step 4: We Recover for You First Our fee is 15–25% of your recovery — only if we win. If we do not recover for you, you owe us nothing. We absorb the loss. 

These cases may require proceedings in the U.S. Court of International Trade. McCune Law Group is pursuing admission to that court and coordinating with admitted CIT counsel to ensure full representation in every venue this litigation requires.

*The fee charged between 15% – 25% depends on how the Government approaches refunds and the time to obtain a recovery. The specific criteria will be set out in the client fee agreement.

Why McCune Law Group

We Recover Money Governments and Corporations Say They Don’t Owe

We Recover Money Governments and Corporations Say They Don’t Owe

We Recover Money Governments and Corporations Say They Don’t Owe 

We have spent decades recovering money for clients that corporations and governments said they didn’t owe. We take commercial litigation cases on contingency because we believe in them, and because we win. We are not an assembly-line operation. We are trial lawyers who carry the risk alongside our clients. Our interests align with yours, every step of the way.

Our successes include:  

  • $1.2 billion settlement — class action against a major automobile manufacturer
  • $203 million verdict — class action against Wells Fargo
  • $72 million settlement — class action against TD Bank
  • $46 million settlement — on behalf of the Arizona Attorney General against Volkswagen AG
  • Over 100 verdicts or settlements exceeding $1 million 

Frequently Asked Questions

Have federal courts ruled certain IEEPA tariff actions unlawful?

Yes. Federal courts have ruled that certain tariff actions imposed under the International Emergency Economic Powers Act (IEEPA) exceeded statutory authority and were unlawful. Those rulings halted continued enforcement of the challenged tariffs.

However, the courts did not automatically order refunds of duties already paid. The legal question of whether, how, and to what extent companies may recover previously collected IEEPA tariffs remains the subject of ongoing and anticipated litigation.

In theory, a company may attempt to pursue litigation without counsel. In practice, IEEPA tariff recovery involves complex federal jurisdiction, statutory interpretation, sovereign immunity defenses, procedural deadlines, and evidentiary requirements.

There is no administrative refund process for these claims. Recovery depends on structured federal litigation, typically in the U.S. Court of International Trade. Because the government is expected to vigorously defend its authority, experienced federal trade litigation counsel is strongly recommended.

IEEPA tariff litigation is federal court litigation and may take multiple years to fully resolve. Government projections have suggested litigation timelines ranging from two to five years.

Actual duration depends on procedural posture, appeals, coordinated actions, and court scheduling. While experienced representation may streamline certain phases, federal statutory challenges are inherently complex and cannot be resolved quickly.

Many firms handle IEEPA tariff litigation on a contingency basis, meaning attorney fees and litigation costs are advanced and paid only if recovery is obtained.

Fee structures typically involve a percentage of any recovered duties rather than hourly billing. This model allows companies to pursue claims without immediate out-of-pocket legal expenses or ongoing monthly invoices that impact operating margins.

Yes. Payment through a customs broker does not eliminate potential eligibility. Brokers act as intermediaries for filing entries and transmitting payments, but the importer of record generally retains the legal interest in duties paid.

Eligibility depends on entry documentation, liquidation status, and the legal theory pursued. A structured review of import records is required to determine qualification.

A company must review its import records, entry summaries (CBP Form 7501), Harmonized Tariff Schedule classifications, and duty payment history during the relevant IEEPA tariff period.

An experienced trade litigation team can analyze this documentation to determine whether duties were assessed under the challenged tariff authority and evaluate potential exposure or recovery amounts.

Yes. Federal litigation is subject to jurisdictional and procedural deadlines. The U.S. Court of International Trade applies statutory filing windows that may affect eligibility.

Companies should not assume unlimited time to pursue claims. Delay may impact standing, available remedies, or procedural posture.

Not necessarily. Most federal trade litigation is handled by counsel through written filings, motions, and legal briefing. Corporate representatives are not typically required to appear in court for routine proceedings.

However, case-specific factors may affect participation requirements. Litigation strategy is structured to minimize operational disruption while protecting the company’s legal interests.

Contact 

Schedule Your IEEPA Tariff Refund Consultation  

The government is not going to make this easy. McCune Law Group will. We are evaluating claims for businesses nationwide.  

Contact McCune Law Group today to find out if your business qualifies. 

No fee for the evaluation. No legal fees unless we recover for your business. 

Call 866-405-8499 or complete our secure online form to get started. 

Did Your Business Pay IEEPA Tariffs?

Attorney Leading the IEEPA Tariff Refund Litigation 

Portrait of David C. Wright, Partner of McCune Law Group
David C. Wright

David C. Wright is a Partner at McCune Law Group and one of the Inland Empire’s leading trial attorneys in complex plaintiff litigation. Before entering private practice in 2001, Mr. Wright served as a federal prosecutor in the Major Crimes Division of the United States Attorney’s Office for the Central District of California. This experience gives him a distinct advantage in litigation against government and institutional defendants. Prior to that, he clerked for the Honorable Stephen S. Trott of the United States Court of Appeals for the Ninth Circuit. 

Since leaving the U.S. Attorney’s Office, Mr. Wright has applied his prosecutorial training and trial skills to hold some of the nation’s largest corporations accountable in defective product, personal injury, and wrongful death matters. His background navigating the federal courts makes him uniquely prepared to lead this fight on behalf of mid-sized businesses pursuing IEEPA tariff refunds. 

Attorney Advertising 

McCune Law Group, APC, is responsible for this advertisement. The information provided on this website is for general information purposes only. The information you obtain is not, nor is it intended to be, legal advice. Use of this website or submission of the online form does not create an attorney-client relationship. 

The law firm of McCune Law Group has attorneys licensed to practice law in AZ, CA, GA, MO, NY, and PA. Our primary office is in Ontario, CA. McCune Law Group is a national firm that brings lawsuits in a majority of the states. In states where one of its attorneys is not barred, it does so by filing the complaint along with local counsel barred in that state. McCune Law Group is not currently admitted to the U.S. Court of International Trade. However, it will work with lawyers admitted to that Court and expects to be admitted shortly. 

The results discussed do not guarantee, warrant, or predict the results in future cases.