[Author Terry Lemons Meet the Instructor](https://www.alfi.org/instructor/terry-lemons/) [Return to Blog](https://www.alfi.org/blog/) Following the U.S. Supreme Court decision in February overturning the IEEPA tariffs, the government has started handing out refunds to some importers. But others – including businesses that didn’t directly import the goods but bore the cost of higher tariffs – have a more complex path to reclaim up to $166 billion in refunds. Some 330,000 businesses may be eligible. To help businesses navigate this unusual landscape and obtain refunds, the Accounting, Legal & Finance Institute (ALFi) hosted [Frost Law](https://askfrost.com/) for a featured webinar. [Highlights from the webinar can be seen here](https://youtube.com/watch?v=izF0mkpQSxg&feature=youtu.be). Frost Law attorneys Peter Haukebo and Zach Lyda joined moderator Sadler Graham of Frost Law AZ to explore key issues involving the aftermath of the Supreme Court ruling in Learning Resources, Inc. v. Trump. The Supreme Court overturned tariffs collected between February 2025 and February 2026 under the International Emergency Economic Powers Act (IEEPA). As part of this, the Frost team will update viewers on the latest developments, the steps that businesses and importers need to take to file refund claims through U.S. Customs and Border Protection (CBP) as well as ways to protect refund claims through legal channels. The [ALFi](https://www.alfi.org/) webinar is specifically designed to help those advising clients that have had their business impacted by tariffs, particularly since many businesses may not realize they’re potentially eligible for tariff refunds. Those interested in the sessions can include CPAs, attorneys, financial advisors, and other professionals who work with clients that imported goods into the United States. Businesses and Importers of Record can also contact Frost Law at (410) 862-2834 or [schedule a confidential consultation](https://url.avanan.click/v2/r01/___https:/askfrost.com/htsyfhydrjjynsl___.YXAzOmZyb3N0bGF3OmE6ZzpkN2RlYzQ5ZWY5MGI2YmNlMzY2ZWFlZTllNjJkNjE2Nzo3OjhjYTk6OTUwZTNlMDk1ZTgyZjk0ODc5YmRmMzI5NWM0MTM2Yzg5MTM1NGU2OGQxZmQzMDA4YTA0ZjUzOTAwMTk2OTQ3ZDpoOlQ6VA) to evaluate tariff refund options. People can also read more about our [tariff recovery services](https://url.avanan.click/v2/r01/___https:/askfrost.com/yfwnkk-wjkzsix___.YXAzOmZyb3N0bGF3OmE6ZzpkN2RlYzQ5ZWY5MGI2YmNlMzY2ZWFlZTllNjJkNjE2Nzo3Ojk0Yzg6ODA3MjcwNTBkYmIxNWIyNTcyOGZhMjkwOWMzYWZjOWU3NGU2N2NmZDM2YzQyN2M3YWNmMmMyZDY2OTUyZTIyZjpoOlQ6VA). The government has paid out billions in tariff refunds already. But for many, tariff refunds will not be automatically paid through the Customs process. And many importers may need to file a lawsuit with the U.S. Court of International Trade to protect their financial interest. As Frost Law recently highlighted, that’s because [the U.S. government made clear](https://url.avanan.click/v2/r01/___https:/askfrost.com/sjBxdltAjwsrjsy-knlmyx-yt-pjju-njjuf-yfwnkkx___.YXAzOmZyb3N0bGF3OmE6ZzpkN2RlYzQ5ZWY5MGI2YmNlMzY2ZWFlZTllNjJkNjE2Nzo3OmRkNWE6ZDk0ZTVlNjA3ZTdiZWIwNWM1Zjk4OGE5NzYzOWI0M2U0YTI2ZTkwOTE3MjkwODhmZjZkOWFkMzNlOGYwODY0MjpoOlQ6VA) that it doesn’t think it owes tariff refunds to a large category of importers. In addition, some Importers of Record are not sharing tariff refunds with the businesses they imported for. That means the businesses that actually paid the extra tariff costs haven’t seen a refund because some Importers of Record have held onto the government’s tariff refund rather than distributing it. The webinar looked at options that these underlying businesses have to recoup their tariff money. In addition, the webinar focused on who may be eligible for refunds, outlined the current protest and claim process, and discussed how advisors can help clients identify opportunities and preserve their rights to recover improperly collected tariffs. ## Related Articles ### [Senate Passes TAS Act; Frost Law, ALFi Host Special Webinar Oct. 14 Exploring Key Provisions Affecting Taxpayers, Tax Pros](https://www.alfi.org/senate-passes-tas-act-frost-law-alfi-host-special-webinar-oct-14-exploring-key-provisions-affecting-taxpayers-tax-pros/) [Author Terry Lemons Meet the Instructor](https://www.alfi.org/instructor/terry-lemons/) Source: Business Wire   WASHINGTON, October 08, 2026–(BUSINESS WIRE)–Following the U.S. Senate’s approval last month of the Taxpayer Assistance and Service (TAS) Act, there’s growing interest in the tax community about this important piece of… [Read More](https://www.alfi.org/senate-passes-tas-act-frost-law-alfi-host-special-webinar-oct-14-exploring-key-provisions-affecting-taxpayers-tax-pros/) ### [IRS Guidance on AI Needs Reworking, Former Officials Say](https://www.alfi.org/irs-guidance-on-ai-needs-reworking-former-officials-say/) Source: TaxNotes.com Written by: Ben Valdez IRS guidance telling tax professionals to convey cost savings related to artificial intelligence to clients oversimplifies the process of implementing the technology, according to two former officials. 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