Two consumers stood before a federal court in Seattle on Friday to file a class-action lawsuit against Amazon for allegedly pocketing hundreds of millions of dollars in illegal tariff refunds. The suit claims the e-commerce giant raised prices on imported goods between February 2025 and 2026 to cover tariffs that the U.S. Supreme Court later ruled were unlawfully imposed by the Trump administration. While the federal government has begun a massive effort to return one hundred and sixty billion dollars in these illegal duties, Amazon has reportedly chosen not to seek restitution for the funds it already recouped from customers. The lawsuit argues that the company is allowing the government to keep the money to “curry favor with Trump” at the expense of the working-class people who paid the inflated prices. “The problem is that the funds Amazon is using to stay in the President’s good graces do not belong to Amazon,” the filing states. This is the mechanism of Administrative Arbitrage in action: the state imposes a tax, the corporation passes it to the consumer, and when the tax is struck down, the corporate elite and the state conspire to keep the surplus. As President Trump prepares for high-stakes trade talks in China, the U.S. Treasury has already processed over thirty-five billion dollars in corporate refunds, but not a cent has been returned to the families who saw their grocery and clothing bills skyrocket over the last year. This paper views this as a systemic looting of the public under the guise of trade policy.