(WASHINGTON, D.C. | 2 April, 2026)—One year after the federal government imposed sweeping “Liberation Day” tariffs, the Liberty Justice Center is marking the landmark legal victory that struck down those tariffs, reaffirmed constitutional limits on executive power and is now delivering an estimated $166 billion in refunds to American businesses.
Within days of the April 2, 2025 tariff announcement, Liberty Justice Center concluded the policy was an unlawful use of emergency powers under IEEPA and, on April 14, filed V.O.S. Selections, Inc. v. Trump in the U.S. Court of International Trade.
That early strategic decision proved critical. The Supreme Court of the United States later confirmed that the Court of International Trade was the proper venue, validating Liberty Justice Center’s approach and giving the case a first-mover advantage.
“This case shows what happens when you combine speed, strategy and a deep commitment to the Constitution,” said Sara Albrecht, Chairman of the Liberty Justice Center. “We moved quickly, filed in the right court and stayed focused on the core issue: the President does not have the power to impose massive taxes on Americans without Congress’ approval.”
A Rapid Path to the Supreme Court
The case advanced at an unusually fast pace through the federal courts:
- May 13, 2025 — Oral argument before a three-judge panel at the Court of International Trade
- May 28, 2025 — A unanimous decision striking down the tariffs
- July 31, 2025 — Argument before the full en banc panel of the U.S. Court of Appeals for the Federal Circuit (11 judges), argued by former Acting Solicitor General Neal Katyal on behalf of Liberty Justice Center
- August 29, 2025 — A 7–4 appellate victory
- September 9, 2025 — Supreme Court grants certiorari
- November 5, 2025 — Oral argument before the Supreme Court
- February 20, 2026 — A 6–3 Supreme Court decision striking down the tariffs on the merits
The Court also resolved a key jurisdictional question in Learning Resources, Inc. v. Trump, confirming that similar claims must be brought in the Court of International Trade—further reinforcing Liberty Justice Center’s litigation strategy.
$166 Billion Returning to American Businesses
Following the Supreme Court’s ruling, Liberty Justice Center has worked with the Court of International Trade to ensure that businesses harmed by the unlawful tariffs receive relief as quickly as possible.
An estimated $166 billion in tariff payments—plus interest—will be refunded to American importers.
U.S. Customs and Border Protection is in the final stages of developing its refund plan, with submission expected by the end of April—marking the next major step in returning funds to businesses. The government has repeatedly assured the court that tariff payments can be refunded with interest, and Liberty Justice Center will hold it to that commitment.
To help small and mid-sized businesses navigate the refund process and claim what they are owed, Liberty Justice Center launched Project TERRA, a dedicated initiative focused on turning court victories into real financial relief.
“For many businesses, these tariffs weren’t abstract policy—they were an existential threat,” Albrecht said. “Through Project TERRA, we are making sure businesses not only win in court—but actually get their money back.”
The Next Fight: Section 122 Tariffs
The legal battle over unlawful tariffs is already entering its next phase.
Just five hours after losing at the Supreme Court, the administration imposed a new round of tariffs under Section 122 authority. Liberty Justice Center responded immediately, filing Burlap and Barrel, Inc. v. Trump on March 9, 2026, again in the Court of International Trade.
The case will be argued on April 10, 2026, with Liberty Justice Center representing Burlap & Barrel and Basic Fun!.
“The administration cannot go searching through dormant statutes to justify doing what the Supreme Court has already said it cannot do,” Albrecht said. “Section 122 is not a back door to the same unlawful tariffs.”
A Defining Victory for the Constitution
Over the past year, Liberty Justice Center—a nonprofit, public-interest litigation firm—has taken on the federal government and prevailed at every level of the judiciary.
From filing first in the correct court to securing a Supreme Court ruling on the merits, the case stands as a defining victory for the separation of powers and the rule of law.
“One year after ‘Liberation Day,’ American businesses are finally being freed from unlawful tariffs,” Albrecht said. “This is a reminder that the Constitution still matters—and that even the most sweeping government overreach can be challenged and defeated. We will continue to represent American small businesses to ensure the tariff refunds are completed and that the Section 122 tariffs are likewise challenged all the way to the U.S. Supreme Court.”
All legal filings in the case Burlap and Barrel, Inc. v. Trump are available here.
