About the Course
Introduction
This CLE webinar will provide a comprehensive overview of the litigation landscape surrounding the International Emergency Economic Powers Act (IEEPA) tariff refunds. The panel will examine the Learning Resources Inc. v. Trump (2026) decision, discuss subsequent judicial action and litigation including the U.S. government's recent appeal of the U.S. Court of International Trade's (CIT) nationwide refund order, provide insight into the current tariff refund process, and offer best practices for those representing clients seeking tariff reimbursement.
Description
Since the U.S. Supreme Court decision in Learning Resources Inc. v. Trump (2026) held that the IEEPA does not authorize the President to impose tariffs, those impacted by the tariffs have been on a roller coaster ride attempting to obtain relief on tariffs paid.
The Learning Resources decision was followed by CIT issuing a nationwide refund order (only providing relief to eligible importers of record) with pushback by Customs and Border Patrol (CBP) and a recent appeal by the U.S. government through the Department of Justice (DOJ) arguing that CBP cannot reprocess older entries without a court order specific to each importer and that the refund order is an overly broad universal injunction that exceeds CIT's authority.
Additionally, more than 100 putative consumer class actions have been filed against companies across varying industries encompassing a similar primary legal theory—that companies cannot pass tariff costs to consumers and retain refunds on said tariffs.
Counsel with impacted clients should be up to date on the IEEPA refund process, the potential impact of ongoing litigation, and what their clients can do to obtain relief.
Listen as our authoritative panel provides a comprehensive overview of the IEEPA tariff refund process, summarizes the litigation landscape to date, and offers best practices for affected clients.
Presented By
As an international trade and national security attorney, Mr. Secord is a strategic problem-solver for companies facing “trade trouble”-whether ensuring compliance with rapidly evolving import or export regulations or defending against government enforcement actions (e.g., CF-28, penalty notice, notice of action, customs seizure). He is a top-rated advocate who combines deep regulatory knowledge with proven courtroom advocacy skills to deliver results for multinational corporations, private equity sponsors, and emerging growth companies. Mr. Secord advises clients across a diverse range of industries, including semiconductors, defense and aerospace, agri-chemicals, social media, software, electric vehicles and batteries, metal manufacturing, industrial components, wood products, building products, furniture, oil and gas, e-commerce, and consumer products. With over eight years of experience as a Gulf Coast trade law attorney, his work has spanned the spectrum on both the export and import sides of U.S. trade law.
Mr. Soza has sophisticated experience assisting clients with Anti-Corruption, Anti-Money Laundering, Foreign Corrupt Practices Act (FCPA), U.S. export control, U.S. Customs, U.S. Trade Sanctions and CFIUS compliance. A licensed U.S. Customs Broker, he has conducted reviews and audits of transactions, counseled on enforcement issues, prepared voluntary disclosures, and represented clients in administrative, criminal, and civil enforcement proceedings initiated by the U.S. Department of Commerce, the U.S. Department of State, the Bureau of Industry and Security, Office of Export Enforcement, and the Office of Foreign Assets Control of the U.S. Department of the Treasury. Mr. Soza has represented companies in investigating allegations FCPA violations and has conducted extensive Anti-Corruption and Anti-Money Laundering policy development and training for clients with operations all over the world. In addition, he has published articles on a variety of topics concerning Mexico and its legal system, Anti-Corruption, U.S. Sanctions Programs and U.S. Export Controls and is a frequent presenter on related topics.
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This 90-minute webinar is eligible in most states for 1.5 CLE credits.
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Date + Time
- event
Thursday, October 1, 2026
- schedule
1:00 PM ET/10:00 AM PT
I. Introduction: Trump's IEEPA tariffs
II. Overview of Learning Resources Inc. v. Trump (2026)
III. CIT vs. CBP
A. CIT nationwide refund order
B. CBP pushback and the U.S. government appeal
C. Where does the refund process stand now?
D. Best practices for eligible importers of record
IV. Consumer class action update
V. Key takeaways
The panel will review these and other important issues:
- What is the status of the CBP IEEPA refund process? What affected parties are benefiting from this process?
- How may the U.S. government's appeal of the CIT nationwide refund order impact IEEPA tariff refunds?
- What judicial relief is being sought by consumers impacted by IEEPA tariffs?
Related Courses
IEEPA Tariff Refunds After Learning Resources: CIT Nationwide Refund Order, CBP Process, DOJ Appeal, Class Actions
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