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PLATKIN LLP AND DDF SEEK REFUNDS OF UNLAWFUL IEEPA TARIFFS ON BEHALF OF SMALL BUSINESS

Press Release | March 11, 2026

Platkin LLP, a mission-driven law firm founded by former New Jersey Attorney General Matthew J. Platkin, and Democracy Defenders Fund, a nonpartisan watchdog organization that fights corruption and abuses of power, jointly filed a lawsuit against the U.S. Customs and Border Protection and the United States government over the collection of tariffs imposed under the International Emergency Economic Powers Act (IEEPA).


The lawsuit was filed on behalf of Busy Baby LLC, a small, veteran-owned, family-run  Minnesota-based business that sells baby products nationwide and was featured on Shark Tank. After the Trump Administration’s tariffs were imposed, the company had to pay significant new import duties on its goods, costs that were sudden, substantial, and nearly destroyed the business — putting its employees at risk and threatening the local economy.


Now that the Supreme Court has ruled that the President lacked legal authority to impose these tariffs, this case seeks to recover the unlawful duties on behalf of Busy Baby. In the days since the Supreme Court's decision, there has been significant uncertainty surrounding the availability and process for refunding importers, leading many large businesses to file lawsuits to protect their rights. Today's lawsuit seeks to ensure that small businesses like Busy Baby are not left behind.


“I’m a ten-year Army veteran. When I came home, I started a company from my kitchen table and created jobs in my community. Then, an overnight tariff executive decision forced me to cash in my retirement savings just to keep the lights on. The President was blocking an American small business from doing business,” said Beth Benike, Founder of Busy Baby LLC. “The first article of the Constitution gives Congress the power to levy taxes,  including tariffs. The executive branch imposed an import tax on my business overnight, with no vote, no debate, and no representation for small business owners like me. That’s not how American democracy is supposed to work.”


“Over the past year, small business owners have been telling us the same thing: these tariffs have thrown their costs and supply chains into chaos,” said Richard Trent, Executive Director of the Main Street Alliance.


“Our research found that more than 80 percent of small businesses expected they might have to raise prices, nearly one in three worried they could face layoffs if costs kept climbing, and many held off on expansion just to stay afloat. Now the Supreme Court has confirmed these tariffs were imposed without legal authority. The administration should move quickly to trigger automatic refunds and return this money to the small businesses that paid it, like our member Beth. Main Street entrepreneurs shouldn’t have to fight through years of court battles to get back money that never should have been taken in the first place.”


“The Trump tariffs represent real money taken from American businesses and entrepreneurs working hard to grow their companies,” said Matthew J. Platkin, Founding Partner of Platkin LLP. “The Supreme Court confirmed what we already knew: these tariffs were unconstitutional. Our goal is simple: return those dollars to American companies like Busy Baby that are suffering the consequences of Trump’s unlawful actions so they can continue to grow, boost our economy, and keep their doors open.”


“These illegal tariffs were a crushing tax increase on America’s small businesses and working families, constituting an abuse of power that threatens not only the rule of law and the livelihoods of small business owners,” said Amb. Norm Eisen (ret.), Executive Chair and Co-Founder of Democracy Defenders Fund. “The Trump administration promised to lower costs, but it is so far unlawfully keeping the money it took out of the pockets of hardworking Americans.”


Read the lawsuit HERE


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Democracy Defenders Fund brings together a nonpartisan team to work with national, state and local allies across the country to defend in real-time the foundations of our democracy.


Platkin LLP is a mission-driven law firm founded by former New Jersey Attorney General (AG) Matthew Platkin and a talented team of litigators from the AG’s office.

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