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Lydia Wheeler

Appeared on:The Journal.
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โ€œWe live in the age of computers. It must be possible for the custom service to program its computer, so it doesn't need a manual review.โ€

โ€” Judge Richard K. Eaton
APR 2, 2026The Wall Street Journal & Spotify Studios

How Do You Refund $166 Billion?

  • โ€ข

    The U.S. government faces an unprecedented $166 billion refund bill - following a Supreme Court ruling that declared Trump-era tariffs illegal, the administration now faces the largest collective reimbursement in federal history.

    โ€œIt is $166 billion. So you know, the federal government has never been told that it has to give back that much money before.โ€

    โ€” Lydia Wheeler
  • โ€ข

    A semi-retired judge in an obscure trade court is now the gatekeeper for billions - 77-year-old Judge Richard Eaton of the Court of International Trade is single-handedly managing over 3,000 lawsuits from companies seeking their money back.

    โ€œThe chief judge has indicated to me that he's going to assign all 2,000 cases to me.โ€

    โ€” Judge Richard K. Eaton
  • โ€ข

    Bureaucratic inefficiency is the primary bottleneck for corporate payouts - the government claims its systems are incapable of mass automation, while the court insists that manual review of millions of entries is unacceptable in the computer age.

    โ€œWe live in the age of computers. It must be possible for the custom service to program its computer, so it doesn't need a manual review.โ€

    โ€” Judge Richard K. Eaton