1. United States
2. Letter

I urge the Supreme Court to rule that President Trump's tariffs imposed under the International Emergency Economic Powers Act are illegal and to order immediate refunds to affected importers. The IEEPA was designed for genuine national emergencies, not as a tool to circumvent Congress's constitutional authority over trade policy. The administration's own statements reveal the weakness of its legal position. President Trump claimed on January 12 that refunds "would take many years to figure out" and would be "a complete mess, and almost impossible for our Country to pay." Treasury Secretary Scott Bessent stated it's "very unlikely" the Supreme Court will overturn the emergency powers claim. These comments suggest the administration knows its legal foundation is shaky and is already preparing contingency plans, including replacement tariffs within 24 hours if the IEEPA tariffs are struck down. The existence of alternative tariff mechanisms under Section 122 of the Trade Act of 1974, Section 301, and Section 338 of the Tariff Act of 1930 demonstrates that Congress has already provided lawful pathways for the president to address trade concerns. The administration's choice to bypass these statutory frameworks in favor of emergency powers reveals that no genuine emergency exists. If there were a real crisis justifying IEEPA, why would the administration be prepared to immediately replace these tariffs with non-emergency alternatives? Over 1,000 refund-related cases have already been filed in the Court of International Trade, representing hundreds of billions of dollars in potentially illegal tariffs. The refund process should be straightforward since tariffs are itemized, though trade attorneys like Michael Lowell of Reed Smith and Tim Keeler of Mayer Brown acknowledge processing challenges. I ask the Court to rule these tariffs unlawful and issue a mandate to the Court of International Trade to begin refunds immediately. The constitutional separation of powers and Congress's exclusive authority over commerce demand this outcome.