Why Work With Us?

We Helped Win The Case. We Can Help You Recover.

Tariff Refund Project is led by Matthew A. Seligman, founder of Grayhawk Law and counsel of record on a brief filed in the Supreme Court in Learning Resources, Inc. v. Trump — the case that established the IEEPA tariffs were unlawful. Our brief, joined by former federal judges, senior Department of Justice officials from multiple administrations, and legal scholars, argued the textual, structural, historical, and constitutional case against the tariffs. 

That matters for you because the same legal analysis that shaped the Supreme Court's ruling now informs how we pursue your refund. We know this body of law — the statutory scheme, the procedural requirements, the unresolved appellate questions — better than any firm that came to it after the fact.

Grayhawk Law is based in Santa Monica, California. It focuses on complex federal litigation and trade law. We litigate in federal courts around the country, including the Court of International Trade, the Federal Circuit, and the Supreme Court. We do not hand cases off.

A Single Strategic Relationship From Now To Recovery.

The IEEPA refund process involves layers of procedure that non-law-firm services and import brokers cannot navigate. If the government appeals the universal refund order (which we expect), the case goes to the Federal Circuit and possibly the Supreme Court.

Once importers are forced to initiate their own legal proceedings, legal expertise will be essential. Filing a protest with CBP is only the first step. If CBP denies it — which is likely — the next step is litigation in the Court of International Trade, and potentially appeals after that.

Many of the services advertising tariff refund assistance online are not law firms. They cannot give you legal advice, they cannot represent you in court, and when the litigation phase arrives — which it will — you will have to find a lawyer, pay to get that lawyer up to speed, and manage a complicated handoff under time pressure.

We handle the entire process. Protest filing, litigation strategy, federal appellate advocacy — under one engagement, from the same team that understands the full procedural picture.

Pay Nothing Unless You Recover. Keep More When You Do.

We represent importers on a contingency basis. Our fee is a percentage of what you recover. If you receive no refund, you owe us nothing. You have already paid duties you should not have owed — we do not think you should have to pay again just to try to get them back.

The alternative — paying an hourly-rate lawyer to file and litigate protests across potentially hundreds or thousands of entries — can become extremely expensive before you recover any money. The math on that is straightforward and unfavorable.

There is also a third option some importers are being offered: selling their claim outright to a third-party buyer at a significant discount. That choice comes at a steep cost. If you comply with the procedural requirements and the litigation goes as we expect, you are entitled to a full refund of every dollar you paid, plus interest. Selling your claim means giving up most of that recovery unnecessarily.

Reach Out And Start Working With Us Today.

We begin with a free consultation. We review your import data, identify the entries at issue, assess your exposure to the protest deadline, and outline your options. If we move forward together, we manage every step — CBP filings, court submissions, and everything in between.

You will have one attorney contact who knows your situation. You will not be passed between departments or handed to junior staff. We keep you informed as the legal landscape evolves, and we tell you what we think honestly — including when the picture is uncertain.