Insights

McGrath North is proud to announce that it has achieved significant recognition by Best Lawyers® in their 2026 edition. This year, 47 of our attorneys have been honored across 61 distinct practice areas in The Best Lawyers in America®, and 14 of our attorneys have been recognized in The Best Lawyers: Ones to Watch® across 21 practice groups. This recognition showcases the firm’s deep expertise and commitment to delivering exceptional legal services, as well as highlighting the exceptional abilities and potential of our emerging leaders in the legal field.  

In the recent Learning Resources, Inc. case, the United States Supreme Court held that various International Emergency Economic Powers Act (“IEEPA”) tariffs were unlawful, but the Court’s ruling did not address the issue of refunds. A dissenting opinion predicted that any refund process would be a “mess.” Since the Supreme Court’s decision, the administration has indicated that it intends to fight vigorously against any refunds. Given that context, this alert summarizes basic options for importers of record who wish to seek refunds.