A Lethal Alliance of Legal Firepower
TariffAction is not a single firm. It is a strategic joint operation between McCready Law’s federal leverage and Frost Law Arizona’s border-state jurisdictional dominance.
Chicago, Illinois
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.
View McCready Arsenal →Phoenix, Arizona
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 combining three decades of federal litigation expertise with specialized tax attorneys and CPAs.
View Frost Arsenal →Institutional Execution
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 interest.
30+
Years Experience
$500M+
Total Recovered
100+
Legal Personnel
2026
Adversarial HQ
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.
The 5-Phase Extraction Matrix
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
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.
Read Brief →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.
Read Brief →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.
Read Brief →Key Terminology
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
A New York federal judge ordered the government to give every dollar back, not just to those who sued, but to all companies that paid these unlawful duties since 2018.
Brokers are administrative agents, not litigators. They cannot file adversarial protests or manage the forensic HTS reconstruction required for multi-million dollar claims.
No. Section 232 (Steel/Aluminum/Auto Parts) remains in effect and is not part of the IEEPA refund ruling. Our audit separates these to ensure your claim is compliant.
Initiate Forensic Entry Audit
Failing to reclaim unconstitutional tariffs is a lapse in fiduciary oversight. Complete the form to initiate your no-cost audit.