Richard Mojica explained that many corporate clients are seeking ways to preserve their rights to potential tariff refunds as the Supreme Court deliberates on the legality of President Trump's sweeping tariffs. Major firms – including Costco, Bumble Bee Foods, and Revlon – have filed lawsuits or petitions, anticipating that the Court may strike down the tariffs and require the government to return billions collected under the International Emergency Economic Powers Act (IEEPA). The uncertainty surrounding refunds has prompted aggressive legal strategies. Some companies have petitioned Customs and Border Protection (CBP) to contest tariffs or extend the liquidation period – the window during which duties are finalized. However, Mojica cautions that CBP has denied some extension requests, which could jeopardize refund eligibility if the Supreme Court rules against the tariffs. This has led businesses to consider more direct measures, including lawsuits against the administration. "Now companies are asking, 'Wait, should I just go straight to court?'" Mojica said. The stakes are high: roughly $200 billion in duties have been collected, and while the Supreme Court could order refunds, the process may be complex and lengthy.