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Could Federal Debt Reduce Your Tariff Refund Before It Reaches You?

If your business paid IEEPA import taxes, you may be owed a refund after the U.S. Supreme Court struck down certain tariffs. Part of preparing your claim is checking whether federal debt could offset what you get back — and IRS Form 8821 is a key tool for that review. Watts Law Firm LLP represents U.S. businesses pursuing these claims.

$166B+ in refunds at stake Window closes February 24, 2026
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Potential recovery

You may be owed a tariff refund

Eligible businesses may recover tariffs they paid. Find out in minutes whether you qualify — there is no cost and no obligation to check.

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Why Your Federal Debt Status Matters to Your Claim

A tariff refund is money the federal government pays back to your business. Here is the part many importers do not think about. Under federal debt-offset programs, money you owe to agencies like the IRS, the Small Business Administration (SBA), the U.S. Department of Agriculture (USDA), the U.S. Department of Housing and Urban Development (HUD), or on federal student loans can reduce a federal payment owed to you. So before your refund arrives, the firm reviews your debt-offset risk. That way there are no surprises about what a successful claim may actually return to your business.

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What IRS Form 8821 Does in This Process

IRS Form 8821 is the Tax Information Authorization. It lets your business authorize a third party to receive its tax transcripts. As part of due diligence, the firm uses Form 8821 to read your tax transcript information and check for debt-offset risk tied to any outstanding federal tax obligations. This is one of several screening steps. It sits alongside SAM.gov screening and UCC-1, judgment-lien, and bankruptcy searches.

A clipped stack of financial documents on a desk.

Do You Qualify to Pursue a Refund?

To be eligible, all of the following must be true. Your business is U.S.-registered. Your business was the Importer of Record (IOR). Your business paid IEEPA tariffs directly to U.S. Customs and Border Protection (CBP). The total IEEPA tariffs you paid were $50,000 or more. And those tariffs were paid between February 2025 and February 24, 2026. The lawsuit targets tariffs imposed under IEEPA (International Emergency Economic Powers Act) executive orders. It does not cover tariffs imposed only under Section 232, which are steel and aluminum. Across affected businesses, an estimated $166B+ in refunds is at stake.

What Documentation the Firm Reviews to Confirm Your Claim

To confirm your eligibility and prepare your claim, the firm reviews your customs entry records and import broker statements, your CBP Automated Commercial Environment (ACE) records, and verification that your total IEEPA tariffs exceed $50,000. Read-only access to the ACE portal and the ES-003 Entry Summary Line Tariff Details report, which covers Chapter 99 duties, help confirm the IEEPA tariffs you paid. To get started, the firm collects your full name, phone, email, U.S. registered business, and ACE Importer Number.

What It Costs You to Start

There is no upfront or initial cost to pursue a claim. Expenses are deducted from any final verdict or settlement. And if the lawsuit does not succeed, you owe no fees or costs. Attorney Mikal Watts is the firm's named attorney explaining the lawsuit. The qualifying payment window runs through February 24, 2026.

Watts Law Firm

Hear it from Attorney Mikal Watts

Attorney Mikal Watts of Watts Law Firm explains the Unlawful Tariffs Lawsuit and what it could mean for your business.

Attorney Mikal Watts explains the Unlawful Tariffs Lawsuit Watch on YouTube

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Answer a few quick questions to see if your business qualifies. It takes about two minutes, and there is no cost to find out.

⌛ Qualifying payment window closes February 24, 2026

Frequently asked questions

What is IRS Form 8821, and why might the firm use it?

IRS Form 8821 is the Tax Information Authorization. It lets your business authorize a third party to receive its tax transcripts. As part of due diligence, the firm uses Form 8821 to review your tax transcript information and check for federal debt-offset risk connected to a potential tariff refund.

What is federal debt offset, and how could it affect my refund?

Federal debt-offset programs let money you owe to federal agencies — the IRS, SBA, USDA, HUD, or on federal student loans — reduce a federal payment owed to your business. Because your tariff refund is a federal payment, the firm reviews your debt-offset risk while preparing your claim. That way you understand the potential effect in advance.

Do I qualify to pursue an IEEPA tariff refund?

You may qualify if all of the following are true. Your business is U.S.-registered. It was the Importer of Record. It paid IEEPA tariffs directly to U.S. Customs and Border Protection. The total IEEPA tariffs you paid were $50,000 or more. And those tariffs were paid between February 2025 and February 24, 2026. Tariffs imposed only under Section 232, which are steel and aluminum, are not covered.

What will it cost me to pursue a claim?

There is no upfront or initial cost. Expenses are deducted from any final verdict or settlement. And if the lawsuit does not succeed, you owe no fees or costs.

What documentation does the firm review for my claim?

The firm reviews your customs entry records and import broker statements, your CBP Automated Commercial Environment (ACE) records, and verification that your total IEEPA tariffs exceed $50,000. The ES-003 Entry Summary Line Tariff Details report, which covers Chapter 99 duties, and read-only ACE portal access help confirm the IEEPA tariffs you paid. To begin, the firm collects your full name, phone, email, U.S. registered business, and ACE Importer Number.