The Unconstitutional Appropriation of
Corporate Capital is Over.
The U.S. Supreme Court has invalidated IEEPA-based tariffs. We are the forensic bridge to your rightfully owed $166 Billion refund pool.
Initiate Forensic Entry AuditAbout Us: A Unified Command Operation
The McCready Legacy
For over three decades, Michael McCready has operated in the rarefied air of the American Legal System. Since founding the firm in 1999, he has focused on one thing: protecting individuals and corporations from the overreach of institutional actors. A former clerk for a federal judge, Michael provides the specialized insight into federal agency machinations required to oversee TariffAction.
Strategic Partnership
TariffAction is a joint venture between McCready Law and Frost Law Arizona. This is not a mere referral operation; it is a unified command. By combining McCready’s three decades of federal litigation expertise with Frost Law’s specialized tax attorneys and CPAs, we ensure every claim is backed by forensic precision and constitutional authority.
Our Force Multiplier
We leverage proprietary AI and manual forensic analysis to process thousands of HTS entries with a sophistication unmatched by standard firms. We don’t just file; we rebuild your history to ensure total reclamation of principal and the legally mandated interest you are owed.
The Constitutional Mandate for Reclamation
On February 20th, 2026, the legal landscape of American trade was reset. In Learning Resources v. Trump, the Supreme Court ruled that the IEEPA of 1977 does not grant the Executive Branch a “blank check” to bypass Congress on revenue collection. This means hundreds of billions of dollars paid as duties from February 2025 were collected in an unlawful manner. Under Article I of the U.S. Constitution, the power to lay and collect taxes belongs to Congress alone.
As a CFO, you face a Fiduciary Event. The government holds over $166 billion in illegally collected duties. Failing to reclaim these funds is a measurable lapse in oversight. TariffAction treats this as an adversarial reclamation of misappropriated principal, not a routine administrative request.
The 180-Day Deadline Danger
The 180-day protest window under 19 U.S.C. § 1514 continues to run regardless of portal delays. If your entries reach finality without a protective protest, your rights expire. On March 20th, 2026, Judge Richard Eaton issued a clear message: importers must act promptly. Do not rely on the CAPE portal alone; once liquidation becomes final, the government may never process your claim through the system.
Our 5-Step Forensic Recovery Process
Forensic Audit
We examine every entry to isolate IEEPA overreach and correct stacking errors between Section 301 and 232 duties.
Protective Protest
We file individualized protests to stop the clock on finality. This preserves your rights even if the legal framework remains under litigation for years.
Tier 2 Reconstruction
For businesses that used FedEx/UPS/DHL as IOR, we reconstruct records to prove entitlement. The government is crossing its fingers that Tier 2 claimants never figure out they are owed money.
Remedy Defense
The government may attempt to “offset” your IEEPA refund against new Section 122 worldwide surcharge liabilities. We defend against these offsets to protect your full principal.
Interest Disbursement
Interest is mandated by federal statute. We fight for accrual from the date of payment, not the date of ruling. We ensure your recovery occurs in a single, frictionless tranche.
Capital Reclamation
The final step is the receipt of funds. We monitor the disbursement process daily and apply legal pressure to ensure zero delay in your payout.
Strategic Insights & Legal Updates
The 180-Day Window: Why Waiting is a Trap
Judge Eaton’s latest order confirms that entries reaching “finality” without a protest may be barred from the CAPE portal entirely. We break down the implications for Q2 filings.
The March 6th Suspension Explained
CBP Executive Director Brandon Lord admits the agency lacks 4.4 million man-hours to process refunds manually. Here is how to skip the 45-day automated queue.
Section 122: The New Offset Threat
While IEEPA falls, a 10% global surcharge arises. Learn how the government plans to use Section 122 to cannibalize your IEEPA refunds and how we block it.
The Importer’s Glossary
IEEPA: Struck down Feb 2026. Money collected must be returned with interest.
Tier 2 Claimant: Businesses shipping via UPS/FedEx/DHL. You are still entitled to recovery.
Liquidation: The final duty determination. Once liquidated, the 180-day protest window begins.
CAPE Portal: The CBP’s late-stage attempt at an automated system. Launching April 20th.
Section 301: 1974 Trade Act. Only 301 duties applied under IEEPA authority (List 3/4A) are refundable.
ACE Portal: The government “source of truth.” You must be registered for ACH to receive funds.
FAQ Center
Secure Your Recovery Position
Failing to reclaim unconstitutional tariffs is a lapse in fiduciary oversight. Complete the form to initiate your no-cost audit.