Supreme Court · Feb 20, 2026 — Est. $130B IEEPA tariff refunds at stake — CAPE portal open$130B IEEPA refunds — CAPE portal open
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Cross-border trade law, immigration, and business counsel. When the matter is consequential, representation is not optional.
Market Recovery Opportunity
Source: Reuters, CBP, U.S. CIT — April 2026
$130B+
Est. refunds at stake
Reuters · Apr 2026
300K+
Importers potentially eligible
CBP data
8
Practice areas
Active intake now
0%
Upfront fee
Qualifying tariff matters
Geographic Reach
Every U.S. port of entry.
Every state where goods move.
California
Port of Los Angeles / Long Beach
#1 U.S. port by volume
New York · New Jersey
Port of New York & New Jersey
#2 U.S. port by volume
Georgia
Port of Savannah
Largest single terminal in North America
Texas
Port of Houston
#1 U.S. port for foreign tonnage
Illinois
O'Hare Air Cargo
#1 Midwest air freight hub
Office
Louisville, Kentucky
Primary office · E.D. Ky. · All KY courts
Office
Phoenix, Arizona
ABS entity · D. Ariz. · State Bar
Importers in all 50 states — we represent clients wherever goods clear U.S. customs
IEEPA tariff recovery does not require local counsel in your state. CBP protest jurisdiction follows the port of entry. CIT litigation is federal. We have standing and appear nationwide.
Free Nationwide Assessment →Why Gravitas
Most firms manage your matter.
We position you to win before it starts.
Federal court experience. International trade depth. Business judgment that most firms bill separately. One relationship. One standard.
About the Firm →What Sets Us Apart
Arizona ABS licensed — non-lawyer ownership permitted
U.S. Court of International Trade admitted
Federal criminal trial experience (two jury trials)
Multi-practice from day one, not by acquisition
Contingency + fixed-fee options for qualifying matters
Cross-border structuring: U.S. + international clients
Admitted · Licensed · Recognized
Kentucky Bar Association
Active — All Kentucky Courts
Arizona State Bar
Active · ABS License No. 10024
U.S. District Court
E.D. Kentucky · D. Arizona
U.S. Court of Int'l Trade
Federal Trade Court — Admitted
Super Lawyers
Rising Stars 2026
ABS Entity License
Arizona Alternative Business Structure
Federal Criminal Trial
Two Jury Trials — Lead Counsel
Cross-Border Practice
U.S. · International · Federal Courts
Kentucky Bar Association
Active — All Kentucky Courts
Arizona State Bar
Active · ABS License No. 10024
U.S. District Court
E.D. Kentucky · D. Arizona
U.S. Court of Int'l Trade
Federal Trade Court — Admitted
Super Lawyers
Rising Stars 2026
ABS Entity License
Arizona Alternative Business Structure
Federal Criminal Trial
Two Jury Trials — Lead Counsel
Cross-Border Practice
U.S. · International · Federal Courts
The Firm
The people behind your matter.
Representative Work
Outcomes, not promises.
A sample of matters handled. Details are representative and appropriately anonymized where required by professional rules.
IEEPA Refund Protest Filed — $2.1M Exposure Identified
Multi-SKU importer with complex HS code structure. Forensic duty audit identified $2.1M in recoverable IEEPA tariff payments across 14 months. Protest timely filed. Recovery pending adjudication.
Market Context
Third-party data, press citations, and market intelligence supporting the Gravitas practice thesis.
$130B+
Estimated IEEPA refund pool
Reuters · April 2026 — Supreme Court ruling February 20, 2026
Practice Areas
Where we work.
Common Questions
Answers before you pick up the phone.
IEEPA recovery, our fee structure, the ABS model, and why the clock is already running.
Ask a Specific Question →The International Emergency Economic Powers Act (IEEPA) is the statute the prior administration used to impose tariffs on goods from China and other countries. On February 20, 2026, the U.S. Supreme Court issued a ruling that created the legal foundation for importers to seek refunds on IEEPA tariffs already paid. Estimates put the total recovery pool at $130B+. If your business imported goods subject to IEEPA tariffs, you may be eligible.
Insights
Intelligence, not announcements.
Customs broker · CPA · EB-5 regional center? We have a dedicated referral arrangement program.
Referral Partners →
Ready to Proceed
Informed.
Represented.
Untouchable.
Initial consultations are substantive. We do not sell — we assess. If we take the matter, we take it seriously.