The tariff CASE
Defending Businesses, Defending the Constitution
We represent U.S.-based businesses harmed by sweeping new tariffs that were imposed without approval from Congress. These tariffs raise costs, disrupt supply chains, and put jobs at risk. More importantly, they cross a constitutional line: only Congress has the power to impose tariffs.
Our Case
VOS Selections v. Trump
At the Liberty Justice Center, we are standing up for American businesses—and for the Constitution itself—against unlawful tariffs imposed by presidential decree. Our case, VOS Selections v. Trump, is about more than trade. It’s about preserving the separation of powers that safeguards our democracy and economy. We were victorious in the U.S. Court of International Trade and the U.S. Court of Appeals for the Federal Circuit, and we’ll continue the fight.
why it matters
The Threats Behind the Tariffs
This lawsuit is not just about one set of tariffs. It’s about stopping a dangerous precedent before it becomes permanent. If presidents can bypass Congress to tax and regulate at will, no business or consumer is safe from politically motivated “emergency” policies.
Threat to Businesses
The tariffs mean higher costs, cancelled orders, layoffs, and uncertainty.
Threat to Consumers
Tariffs are taxes that drive up prices on everyday goods.
Threat to the Constitution
If presidents can tax by emergency, Congress loses its role.
our legal arguments
Tariffs Are Taxes—And Only Congress Can Tax
Our case rests on a simple principle: tariffs are taxes, and only Congress has the constitutional authority to impose them. We are fighting to ensure that the Constitution’s checks and balances are honored, that businesses have certainty, and that liberty—not executive power—sets the terms of trade in America.
The IEEPA doesn’t authorize tariffs.
The Trump administration invoked the International Emergency Economic Powers Act to justify tariffs—but that law was never meant to let presidents impose taxes. Tariffs are taxes, and only Congress can levy them.
No true emergency exists.
The law applies only to “unusual and extraordinary” threats originating abroad, yet the Trump administration claims that a long-standing trade imbalance qualifies as such an emergency—a position that is both legally incorrect and factually unsupported.
Constitutional safeguards matter.
Our case rests on two key constitutional doctrines: the Nondelegation Doctrine, which forbids Congress from handing core powers like taxation to the executive, and the Major Questions Doctrine, which bars presidents from making major economic decisions without clear congressional approval.
Questions
Learn more about the case and why we’re fighting by viewing our Frequently Asked Questions.
Meet some of Our Clients
Businesses Standing for Liberty
what's next if we win
We'll Work to Get Businesses Refunds
If successful in defending our clients in VOS Selections v. Trump, the Liberty Justice Center intends to launch a dedicated online resource hub to help small businesses assess potential pathways to recover tariffs paid under the challenged policy. If the outcome affords a mechanism for refunds, the platform will function as a centralized database, information portal, and referral network—connecting affected companies with qualified attorneys and offering clear, accessible guidance on pursuing potential refund claims.
Refund Update: Court Clarifies Path to Potential IEEPA Tariff Refunds While Supreme Court Case Is Pending
Potential Path to Refunds
What the Court Decided
- If the Supreme Court ultimately rules the IEEPA tariffs unlawful, the CIT has the authority to order refunds, even for imports that have already been finalized by U.S. Customs and Border Protection (CBP).
- The CIT will retain jurisdiction over refund claims for at least two years, which is the applicable statute of limitations under federal law.
Why This Matters
What Importers Need to Know Now
- You do not need to file immediate protests or lawsuits solely to preserve refund rights.
- If the Supreme Court invalidates the IEEPA tariffs, refunds may occur:
- ◦through an administrative refund process established by CBP, or
- ◦through lawsuits filed to recover amounts owed.
- The statute of limitations for seeking refunds is two years, measured conservatively from the date the tariffs were published.
Key Dates
- IEEPA tariffs on imports from China, Mexico, and Canada were published on February 7, 2025.
- IEEPA “reciprocal” tariffs on imports from all other countries were published on April 7, 2025.
Refund Update: New Deadline for Possible Electronic Refunds
There is a new deadline for U.S. importers to file for electronic refunds if the Supreme Court rules President Donald Trump’s IEEPA tariffs are illegal.
U.S. Customs published details of a new electronic refund process on Jan. 2, established as part of a March 25 Trump executive order on modernizing government payments and phasing out physical checks.
The mandatory deadline for importers to sign up in order to receive electronic refunds through the Automated Clearing House (ACH) network with Customs is February 6, 2026.
The new digital Customs system is called ACE (Automated Commercial Environment), a secure electronic portal allowing businesses to file import/export data, manage trade information, and comply with regulations. ACE will manage the ACH refunds.
Prior to this, importers had to manually set up an account in the ACH network with Customs to pay duties or receive funds by email.
Sign up below, and we’ll keep you updated as the case progresses and send you information about refunds for unconstitutional tariffs when it becomes available.
Questions?
Send us an email at [email protected].
support our work
We won our case in the U.S. Court of International Trade and the U.S. Court of Appeals for the Federal Circuit, but the government isn’t backing down. We fight for our clients free of charge, but we need your support to continue challenging the government and to help us continue to represent the hard-working men and women who run America’s businesses.