{ "standard": "FactUnion Standard v1", "checkedAt": "2026-10-13T21:28:08.454Z", "title": "The Refund Clock: You Won. Now Prove You Were on Time.", "date": "2026-10-13", "facts": [ { "n": 1, "claim": "The Supreme Court decided Learning Resources, Inc. v. Trump (No. 24-1287) on February 20, 2026.", "sources": [ { "url": "https://www.supremecourt.gov/opinions/25pdf/24-1287%5Fnew%5F3135.pdf", "title": "24-1287 Learning Resources, Inc. v. Trump (02/20/2026)" }, { "url": "https://www.law.cornell.edu/supremecourt/text/24-1287", "title": "LEARNING RESOURCES, INC. v. TRUMP | Supreme Court | US Law | LII / Legal Information Institute" }, { "url": "https://www.supremecourt.gov/opinions/25pdf/24-1287%5F4gcj.pdf", "title": "24-1287 Learning Resources, Inc. v. Trump (02/20/2026)" } ], "verdict": "verified", "quote": false, "usedInEpisode": true }, { "n": 2, "claim": "CBP's CAPE Phase 3, covering finally liquidated entries subject to the invalidated IEEPA tariffs, launched on October 6, 2026.", "sources": [ { "url": "https://nationaljeweler.com/articles/15397-third-wave-of-ieepa-tariff-refunds-begins", "title": "Tariff Refunds: Third Wave Began Oct. 6 | National Jeweler" }, { "url": "https://tradelawdaily.com/article/2026/10/07/cape-phase-3-deployed-hundreds-of-declarations-already-accepted-2610060055?BC=bc_6ac6355e3e227", "title": "CAPE Phase 3 Deployed; Hundreds of Declarations Already Accepted" }, { "url": "https://crossassetdata.com/n/study-refund-customs-opens-phase-three-to-importers-that-sued/", "title": "Customs opens tariff refunds on old imports, for importers that sued · CrossAssetData" } ], "verdict": "verified", "quote": false, "usedInEpisode": true }, { "n": 3, "claim": "CBP accepted 425,517 finally liquidated entries across 477 declarations when Phase 3 opened, and all belong to CIT plaintiffs whose entries are covered by court-ordered reliquidation.", "sources": [ { "url": "https://aaei.org/wp-content/uploads/2026/10/file_E5D815AB-CD63-4A74-97E3-09EEE13A0727.pdf", "title": "Declaration of Brandon Lord Responding to September 17, 2026 Court Order" }, { "url": "https://internationaltradetoday.com/article/2026/10/06/cape-phase-3-deployed-hundreds-of-declarations-already-accepted-2610060055?BC=bc_6ac5867bd7646", "title": "CAPE Phase 3 Deployed; Hundreds of Declarations Already Accepted" }, { "url": "https://www.globalguarantors.com/news/cape-phase3-customs-surety/", "title": "CAPE Phase 3 Deployed Oct. 6: Opening-Day Filings — and the Surety Exclusion — Global Guarantors" } ], "verdict": "verified", "quote": false, "usedInEpisode": true }, { "n": 4, "claim": "Press coverage, citing a CBP court filing reported September 17, put the finally liquidated entries covered by the October 6 Phase 3 expansion at about $11.4 billion, while CBP's October 6 declaration reported 477 accepted declarations covering 425,517 entries without a dollar figure.", "sources": [ { "url": "https://thefinancialwire.com/refunds-of-trumps-struck-down-tariffs-expand-oct-6-to-about-11-4-billion-in-older-clo/", "title": "Refunds of Trump's struck-down tariffs expand Oct. 6 to about $11.4 billion in older closed-out entries, Customs says - The Financial Wire" }, { "url": "https://crossassetdata.com/n/study-refund-customs-opens-phase-three-to-importers-that-sued/", "title": "Customs opens tariff refunds on old imports, for importers that sued · CrossAssetData" }, { "url": "https://importivity.com/tariff-news/cbp-ieepa-refund-phase-3-october-6/", "title": "CBP sets October 6 for IEEPA refunds on finally liquidated entries" } ], "verdict": "corrected", "note": "The cited article says the $11.4 billion figure came from a CBP court filing, so saying CBP's filings report only declaration and entry counts goes too far; only the October 6 declaration is shown to give counts without a dollar figure.", "quote": false, "usedInEpisode": true }, { "n": 5, "claim": "Plaintiffs who gave CBP a valid importer-of-record number by July 30, 2026 got initial access to file Phase 3 declarations, while those who submitted later must wait for further CBP instructions with no timeline given.", "sources": [ { "url": "https://www.supplychaindive.com/news/cbp-starts-paying-out-ieepa-tariff-refunds-for-finally-liquidated-entries/832411/", "title": "CBP starts paying out IEEPA tariff refunds for finally liquidated entries | Supply Chain Dive" }, { "url": "https://www.liebermanpllc.com/wp-content/uploads/2026/09/Lord-Declaration-CAPE-Phase-3-CIT.pdf", "title": "DECLARATION OF BRANDON LORD RESPONDING TO AUGUST 27, 2026 COURT ORDER" }, { "url": "https://rsk.com/content/cbp-sets-october-6-deployment-date-for-cape-phase-3", "title": "CBP Sets October 6 Deployment Date for CAPE Phase 3 | RSK" } ], "verdict": "verified", "quote": false, "usedInEpisode": true }, { "n": 6, "claim": "Importers who are not named plaintiffs in the relevant CIT cases are ineligible for Phase 3 and must look at other avenues, such as individual litigation.", "sources": [ { "url": "https://pemlawfirm.com/who-is-entitled-to-keep-ieepa-tariff-refunds/", "title": "Who Is Entitled to Keep IEEPA Tariff Refunds" }, { "url": "https://www.troutman.com/insights/to-sue-or-not-to-sue-that-is-the-question-for-ieepa-tariff-refunds/", "title": "To Sue or Not to Sue: That Is the Question for IEEPA Tariff Refunds - Troutman Pepper Locke" }, { "url": "https://www.braumillerlaw.com/cape-phase-3-set-for-october-6-after-data-validation-delay-what-importers-should-know/", "title": "CAPE Phase 3 Set for October 6 After Data-Validation Delay" } ], "verdict": "verified", "quote": false, "usedInEpisode": true }, { "n": 7, "claim": "19 U.S.C. 1514 provides that a protest 'shall be filed with the Customs Service within 180 days after but not before, (A) date of liquidation or reliquidation.'", "sources": [ { "url": "https://uscode.house.gov/view.xhtml?req=%28title%3A19+section%3A1514+edition%3Aprelim%29", "title": "19 USC 1514: Protest against decisions of Customs Service" }, { "url": "https://codes.findlaw.com/us/title-19-customs-duties/19-usc-sect-1514/", "title": "19 U.S.C. § 1514 - U.S. Code Title 19. Customs Duties § 1514 | FindLaw" }, { "url": "https://www.lexfed.com/usc/19/ch4/stIII/ptIII/1514", "title": "19 U.S.C. § 1514 — Protest Against Decisions of Customs Service | LexFed" } ], "verdict": "verified", "quote": false, "usedInEpisode": true }, { "n": 8, "claim": "Under 19 U.S.C. 1514, a liquidation that is not protested in time is 'final and conclusive upon all persons,' including the United States.", "sources": [ { "url": "https://uscode.ecfr.io/title/19/section/1514", "title": "19 U.S.C. § 1514 | Protest against decisions of Customs Service" }, { "url": "https://uscode.house.gov/view.xhtml?req=%28title%3A19+section%3A1514+edition%3Aprelim%29", "title": "19 USC 1514: Protest against decisions of Customs Service" }, { "url": "https://app.midpage.ai/document/us-jvc-corp-v-united-2314822", "title": "US JVC Corp. v. United States, 15 F. Supp. 2d 906" } ], "verdict": "verified", "quote": false, "usedInEpisode": true }, { "n": 9, "claim": "Practitioner guidance describes the liquidation date as the date the Bulletin Notice of Liquidation is posted on CBP.gov, and warns that importers often count deadlines from the entry date or rely on informal courtesy notices that carry no legal effect.", "sources": [ { "url": "https://www.federalclaims.us/cbp-form-19-protest-guide", "title": "CBP Protest Guide: Form 19, Deadlines & Records | Federal Claims Advisors" }, { "url": "https://www.law.cornell.edu/cfr/text/19/159.9", "title": "19 CFR § 159.9 - Notice of liquidation and date of liquidation for formal entries. | Electronic Code of Federal Regulations (e-CFR) | US Law | LII / Legal Information Institute" }, { "url": "https://www.federalregister.gov/documents/2016/10/14/2016-24858/electronic-notice-of-liquidation", "title": "Federal Register\n :: \n Electronic Notice of Liquidation" } ], "verdict": "verified", "quote": false, "usedInEpisode": true }, { "n": 10, "claim": "CAPE processes refunds by removing IEEPA tariff provisions from entry summaries, which triggers a recalculation of duties and interest, and pays by ACH typically 3 to 5 weeks after reliquidation.", "sources": [ { "url": "https://www.cbp.gov/trade/programs-administration/trade-remedies/ieepa-duty-refunds", "title": "International Emergency Economic Powers Act (IEEPA) Duty Refunds | U.S. Customs and Border Protection" }, { "url": "https://www.hklaw.com/en/insights/publications/2026/04/cape-has-arrived-navigating-the-next-phase-of-ieepa-duty-refunds", "title": "CAPE Has Arrived: A Guide to Navigating the Next Phase of IEEPA Duty Refunds | Insights | Holland & Knight" }, { "url": "https://www.valexander.com/2026/04/14/cbp-csms-guidance-cape-declarations-for-ieepa-refunds/", "title": "CBP CSMS Guidance: CAPE Declarations for IEEPA Refunds  - V. Alexander & Co., Inc." } ], "verdict": "verified", "quote": false, "usedInEpisode": true }, { "n": 11, "claim": "CBP may offset IEEPA refunds against an importer's other unpaid debts to the United States under 19 C.F.R. 24.72.", "sources": [ { "url": "https://www.cbp.gov/trade/programs-administration/trade-remedies/ieepa-duty-refunds", "title": "International Emergency Economic Powers Act (IEEPA) Duty Refunds | U.S. Customs and Border Protection" }, { "url": "https://www.law.cornell.edu/cfr/text/19/24.72", "title": "19 CFR § 24.72 - Claims; set-off. | Electronic Code of Federal Regulations (e-CFR) | US Law | LII / Legal Information Institute" }, { "url": "https://www.lexfed.com/cfr/19/i/24/24-72", "title": "19 C.F.R. § 24.72 — Claims; Set-off | LexFed" } ], "verdict": "corrected", "note": "Source corrected: the page first cited does not state this; the sources listed do.", "quote": false, "usedInEpisode": true }, { "n": 12, "claim": "Judge Richard K. Eaton of the Court of International Trade issued a reliquidation order dated July 15, 2026 in Case 1:25-cv-00078-RKE and an order dated July 17, 2026, filed on July 21, 2026, in Case 1:26-cv-00219-RKE.", "sources": [ { "url": "https://storage.courtlistener.com/recap/gov.uscourts.cit.17092/gov.uscourts.cit.17092.25.0.pdf", "title": "Case 1:25-cv-00078-RKE Document 25 Filed 07/15/26" }, { "url": "https://tbgfs.com/wp-content/uploads/2026/07/CIT_July_21_IEEPA_Order_1081.pdf", "title": "Case 1:26-cv-00219-RKE Document 10 Filed 07/21/26 Page 1 of 4" }, { "url": "https://www.lexblog.com/2026/07/21/cit-orders-cbp-to-process-ieepa-tariff-refunds-for-phase-3-finally-liquidated-entries/", "title": "CIT Orders CBP to Process IEEPA Tariff Refunds for Phase 3 “Finally Liquidated” Entries" } ], "verdict": "corrected", "note": "The second order is dated July 17, 2026 and was only filed on July 21, 2026, so it was not issued on July 21.", "quote": false, "usedInEpisode": true }, { "n": 13, "claim": "The Justice Department, citing Trump v. CASA, Inc., argues that the CIT lacks authority to give relief to non-litigants and that CBP cannot reliquidate entries after the 180-day protest period without an individual court order.", "sources": [ { "url": "https://www.morganlewis.com/pubs/2026/06/tariff-refund-battle-continues-government-appeals-order", "title": "Tariff Refund Battle Continues: Government Appeals Order" }, { "url": "https://www.hlc.com/en/publications/the-us-government-pushes-back-on-judicial-authority-to-order-some-ieepa-tariff-refunds", "title": "The U.S. Government pushes back on judicial authority to order some IEEPA tariff refunds" }, { "url": "https://www.troutman.com/insights/to-sue-or-not-to-sue-that-is-the-question-for-ieepa-tariff-refunds/", "title": "To Sue or Not to Sue: That Is the Question for IEEPA Tariff Refunds - Troutman Pepper Locke" } ], "verdict": "verified", "quote": false, "usedInEpisode": true }, { "n": 14, "claim": "On June 2, 2026, trade counsel reported that the government planned to appeal the CIT's universal IEEPA tariff refund order.", "sources": [ { "url": "https://www.troutman.com/insights/government-plans-to-appeal-universal-ieepa-tariff-refund-order/", "title": "Government Plans to Appeal Universal IEEPA Tariff Refund Order - Troutman Pepper Locke" }, { "url": "https://www.bloomberg.com/news/articles/2026-06-02/us-appeals-trade-court-order-for-broad-ieepa-tariff-refunds", "title": "US Appeals Trade Court Order for Broad IEEPA Tariff Refunds - Bloomberg" }, { "url": "https://internationaltradetoday.com/news/2026/06/02/us-appeals-cit-order-for-ieepa-tariff-refunds-seeks-to-block-cbp-commissioner-testimony-2606020084", "title": "US Appeals CIT Order for IEEPA Tariff Refunds, Seeks to Block CBP Commissioner Testimony" } ], "verdict": "verified", "quote": false, "usedInEpisode": true }, { "n": 15, "claim": "On September 9, 2026, InsideTrade reported that a group of 10 House Democrats were pressing CBP to speed approval of IEEPA refund claims.", "sources": [ { "url": "https://insidetrade.com/daily-news/house-democrats-press-cbp-speed-approval-ieepa-refund-claims", "title": "House Democrats press CBP to speed up approval of IEEPA refund claims | InsideTrade.com" } ], "verdict": "corrected", "note": "The article's byline is dated September 9, 2026, not October 13, 2026, which appears to be only the date the page was viewed.", "quote": false, "usedInEpisode": true }, { "n": 16, "claim": "A CBP paperwork notice in the Federal Register on October 5, 2026 (FR Doc. 2026-20228) estimates 330,000 respondents and 495,000 IEEPA refund declarations a year.", "sources": [ { "url": "https://www.federalregister.gov/documents/full_text/html/2026/10/05/2026-20228.html", "title": "Federal Register notice 2026-20228" }, { "url": "https://www.federalregister.gov/documents/2026/10/05/2026-20228/agency-information-collection-activities-court-ordered-refunds-under-the-international-emergency", "title": "Federal Register\n :: \n Agency Information Collection Activities; Court-Ordered Refunds Under the International Emergency Economic Powers Act Worksheet" }, { "url": "https://www.govinfo.gov/content/pkg/FR-2026-10-05/html/2026-20228.htm", "title": "Federal Register, Volume 91 Issue 191 (Monday, October 5, 2026)" } ], "verdict": "verified", "quote": false, "usedInEpisode": true }, { "n": 17, "claim": "Learning Resources and hand2mind, led by CEO Rick Woldenberg, sued over the IEEPA tariffs on April 22, 2025.", "sources": [ { "url": "https://www.newyorker.com/news/the-financial-page/how-a-family-toy-business-is-fighting-donald-trumps-tariffs", "title": "How a Family Toy Business Is Fighting Donald Trump's Tariffs | The New Yorker" }, { "url": "https://clearinghouse.net/case/46478/", "title": "Learning Resources, Inc. v. Trump 1:25-cv-01248 (D.D.C.) | Civil Rights Litigation Clearinghouse" }, { "url": "https://www.taxnotes.com/lr/resolve//7sckh", "title": "Educational Product Businesses Challenge Tariff Executive Orders" } ], "verdict": "verified", "quote": false, "usedInEpisode": true }, { "n": 18, "claim": "Woldenberg said the tariffs raised his company's import duties by roughly 4,000 percent and forced him to cancel a warehouse expansion and abandon hiring plans; CBS headlined his explanation 'This path is catastrophic.'", "sources": [ { "url": "https://www.cbsnews.com/news/tariffs-economy-trump-ceo-lawsuit-learning-resources-ceo-rick-woldenberg/", "title": "A CEO with 500 workers explains why he's suing Trump over tariffs: \"This path is catastrophic\" - CBS News" }, { "url": "https://incubator7-dev-fly.cbsnews.com/news/tariffs-economy-trump-ceo-lawsuit-learning-resources-ceo-rick-woldenberg/", "title": "A CEO with 500 workers explains why he's suing Trump over tariffs: \"This path is catastrophic\" - CBS News" }, { "url": "https://www.businessinsider.com/illinois-business-scrapped-building-investment-tariffs-2025-6", "title": "I Scrapped a 600,000 Sq. Ft. Investment for My Business Due to Tariffs - Business Insider" } ], "verdict": "verified", "quote": false, "usedInEpisode": true }, { "n": 19, "claim": "ABC7 Chicago reported on June 1, 2026 that Learning Resources received more than $10 million back, a full refund of its tariffs plus interest.", "sources": [ { "url": "https://abc7chicago.com/post/vernon-hills-toy-company-learning-resources-gets-10m-back-tariffs-imposed-president-donald-trump/19215247/", "title": "Vernon Hills toy company Learning Resources gets over $10M back for tariffs imposed by President Donald Trump - ABC7 Chicago" }, { "url": "https://patch.com/illinois/vernonhills/vernon-hills-toy-company-wins-10m-tariff-refund-after-supreme-court-ruling", "title": "Vernon Hills Toy Company Wins $10M Tariff Refund After Supreme Court Ruling | Vernon Hills, IL Patch" } ], "verdict": "verified", "quote": false, "usedInEpisode": true }, { "n": 20, "claim": "Victor Schwartz of V.O.S. Selections said the tariffs cost his company a six-figure sum and that the requirement to post prices a month in advance hindered his ability to plan shipments.", "sources": [ { "url": "https://libertyjusticecenter.org/wp-content/uploads/002-VOS-Selections-v.-Trump-Compl-2025.04.14-1.pdf", "title": "Complaint, V.O.S. Selections v. Trump" }, { "url": "https://www-s1.npr.org/2026/02/20/nx-s1-5720877/a-u-s-based-wine-importer-reacts-to-his-supreme-court-victory-against-trumps-tariffs", "title": "A U.S.-based wine importer reacts to his Supreme Court victory against Trump's tariffs : NPR" }, { "url": "https://www.cnn.com/2026/02/21/business/vos-selections-trump-tariffs-lawsuit-risk-takers", "title": "VOS Selections owner Victor Schwartz risked his business to challenge Trump’s tariffs | CNN Business" } ], "verdict": "corrected", "note": "None of the evidence confirms the $200,000 figure; the sources only say the cost was in the six-figure range.", "quote": false, "usedInEpisode": true }, { "n": 21, "claim": "Victor Schwartz received a $110,000 tariff refund from the government in May 2026.", "sources": [ { "url": "https://thehill.com/business/5875684-wine-importer-receives-tariff-refund/", "title": "Trump tariff challenger gets six-figure refund after Supreme Court ruling" }, { "url": "https://www.newsweek.com/tariff-refund-update-americans-start-receiving-checks-how-to-claim-11946970", "title": "Tariff Refund Update: American Business Owners Start Receiving Six-Figure Checks - Newsweek" } ], "verdict": "corrected", "note": "Source corrected: the page first cited does not state this; the sources listed do.", "quote": false, "usedInEpisode": true }, { "n": 22, "claim": "Terry Cycling, another Liberty Justice Center client, projected $1.2 million in tariff costs for 2026 and called the situation an existential threat.", "sources": [ { "url": "https://libertyjusticecenter.org/wp-content/uploads/002-VOS-Selections-v.-Trump-Compl-2025.04.14-1.pdf", "title": "Complaint, V.O.S. Selections v. Trump" }, { "url": "https://libertyjusticecenter.org/newsroom/facing-an-existential-threat-this-vermont-company-cecided-to-fight-back-against-trumps-tariffs/", "title": "Facing an ‘Existential Threat,’ this Vermont Company Decided to Fight Back Against Trump’s Tariffs - Liberty Justice Center" }, { "url": "https://www.bostonglobe.com/2025/05/31/nation/tariffs-trump-court/", "title": "The Vermont business that helped take on Trump’s tariffs" } ], "verdict": "verified", "quote": false, "usedInEpisode": true }, { "n": 23, "claim": "Nixon's Proclamation 4074, imposing a supplemental duty for balance-of-payments purposes, was signed on August 15, 1971 and took effect at 12:01 a.m. on August 16, 1971.", "sources": [ { "url": "https://www.presidency.ucsb.edu/documents/proclamation-4074-imposition-supplemental-duty-for-balance-payments-purposes", "title": "Proclamation 4074—Imposition of Supplemental Duty for Balance of Payments Purposes | The American Presidency Project" }, { "url": "https://www.nytimes.com/1971/08/17/archives/texts-of-nixons-orders-on-freeze-and-surcharge.html", "title": "Texts of Nixon's Orders on Freeze and Surcharge - The New York Times" }, { "url": "https://www.everycrsreport.com/files/20190624_IN11129_b3be8a068571a20ee193d9ff6d5149a8a5ef247c.html", "title": "https://www.everycrsreport.com/files/20190624_IN11129_b3be8a068571a20ee193d9ff6d5149a8a5ef247c.html" } ], "verdict": "verified", "quote": false, "usedInEpisode": true }, { "n": 24, "claim": "Proclamation 4098, signed December 20, 1971 and effective immediately, terminated the 10% import surcharge.", "sources": [ { "url": "https://www.presidency.ucsb.edu/documents/proclamation-4098-termination-additional-duty-for-balance-payments-purposes", "title": "Proclamation 4098—Termination of Additional Duty for Balance of Payments Purposes | The American Presidency Project" }, { "url": "https://law.justia.com/cases/federal/appellate-courts/F2/693/1089/230494/", "title": "Alcan Sales, Div. of Alcan Aluminum Corp., Appellant, v. the United States, Appellee, 693 F.2d 1089 (Fed. Cir. 1982)" } ], "verdict": "verified", "quote": false, "usedInEpisode": true }, { "n": 25, "claim": "On July 9, 1974, the New York Times reported the U.S. Customs Court ruling against the surcharge under the headline 'Court Says Nixon Exceeded Power on Import Surtax,' and thousands of importers filed refund claims.", "sources": [ { "url": "https://www.nytimes.com/1974/07/09/archives/court-says-nixon-exceeded-power-on-import-surtax-ruling-could-bring.html", "title": "COURT SAYS NIXON EXCEEDED POWER ON IMPORT SURTAX - The New York Times" }, { "url": "https://hallapproved.com/us/cases/cusc/1974/2124632/", "title": "Yoshida International, Inc. v. United States, 378 F. Supp. 1155 (United States Customs Court 1974) | HallApproved.com" } ], "verdict": "verified", "quote": false, "usedInEpisode": true }, { "n": 26, "claim": "In United States v. Yoshida International (1975), the Court of Customs and Patent Appeals reversed and upheld the surcharge under the Trading with the Enemy Act, so no refunds were issued.", "sources": [ { "url": "https://casetext.com/case/united-states-v-yoshida-intern-inc", "title": "United States v. Yoshida Intern., Inc." }, { "url": "https://hallapproved.com/us/cases/ccpa/1975/6927991/", "title": "United States v. Yoshida International, Inc., 63 C.C.P.A. 15 (Court of Customs and Patent Appeals 1975) | HallApproved.com" }, { "url": "https://www.barnesrichardson.com/1975-challenging-presidential-authority-to-impose-tariffs", "title": "1975: Challenging Presidential Authority to Impose Tariffs | Trade Lawyers - Barnes Richardson Colburn" } ], "verdict": "verified", "quote": false, "usedInEpisode": true }, { "n": 27, "claim": "According to the Congressional Research Service, Congress kept the language of Section 5(b)(1)(B) of the Trading with the Enemy Act, the provision upheld in Yoshida, in Section 203(a)(1)(B) of IEEPA of 1977, but IEEPA was designed to give the President narrower powers than TWEA.", "sources": [ { "url": "https://www.congress.gov/crs_external_products/IN/PDF/IN11129/IN11129.17.pdf", "title": "The International Emergency Economic Powers Act (IEEPA), the National Emergencies Act (NEA), and Tariffs: Historical Background and Key Issues" }, { "url": "https://www.congress.gov/crs-product/R45618", "title": "The International Emergency Economic Powers Act: Origins, Evolution, and Use | Congress.gov | Library of Congress" }, { "url": "https://www.everycrsreport.com/reports/R45618.html", "title": "The International Emergency Economic Powers Act: Origins, Evolution, and Use - EveryCRSReport.com" } ], "verdict": "corrected", "note": "The claim overstates the point: CRS says Congress kept the TWEA import language in IEEPA, but IEEPA was meant to limit the broad TWEA emergency powers rather than take them over in full.", "quote": false, "usedInEpisode": true }, { "n": 28, "claim": "Bloomberg Law commentary argues that downstream buyers seeking tariff refunds face the Hanover Shoe and Illinois Brick bar on pass-on theories, because tracing tariff incidence through a supply chain is treated as too speculative.", "sources": [ { "url": "https://news.bloomberglaw.com/legal-exchange-insights-and-commentary/downstream-tariff-refund-suits-face-hurdles-from-antitrust-law", "title": "Downstream Tariff Refund Suits Face Hurdles From Antitrust Law" }, { "url": "https://www.corporatecomplianceinsights.com/what-antitrust-indirect-purchaser-doctrine-can-teach-tariff-refund-litigants/", "title": "What Antitrust's Indirect-Purchaser Doctrine Can Teach Tariff Refund Litigants | Corporate Compliance Insights" }, { "url": "https://thelombardreview.com/articles/who-gets-the-166bn-tariff-refund/", "title": "Who gets the $166bn tariff refund? - The Lombard Review" } ], "verdict": "verified", "quote": false, "usedInEpisode": true } ], "removed": [ { "claim": "MicroKits founder David Levi said the tariffs forced him to cut a part-time employee's hours and that revenue fell from a projected $1 million to $400,000.", "reason": "The Reuters passages cover Rick Woldenberg, not Levi; the independent check confirms the cut to his worker's hours but finds no source for the revenue figures." }, { "claim": "As of September and October 2026, no specific named importer has gone on the record about missing the 180-day protest window or the July 30 importer-of-record deadline.", "reason": "The KVIA page explains the 180-day protest period and the CAPE windows but says nothing about named importers going on the record, and the independent check finds no information either way." } ], "audioCheck": { "lines": 187, "matched": 187 }, "corrections": [] }