Customs Prior Disclosure Before the New Penalty Floor: Auditing and Fixing Tariff Positions Now

Evelyn Suarez, Founder | The Suarez Firm

Evelyn Suarez is the founder of The Suarez Firm, a Washington, D.C. practice providing legal and consulting services to companies engaged in international trade, with particular focus on customs, anti-corruption, and trade policy. She counsels clients on CBP matters, tariffs, and supply chain compliance, and began her legal career as a government lawyer at U.S. Customs and the U.S. International Trade Commission.

• Education & Credentials

Ms. Suarez earned her Juris Doctor from Georgetown University Law Center, where she was a member of the American Criminal Law Review, and received her B.A., cum laude, in Anthropology from Douglass College, Rutgers University. She is a member of the District of Columbia Bar and is admitted to practice before the U.S. Court of International Trade, the U.S. Court of Appeals for the Federal Circuit, and the U.S. Supreme Court. She has been recognized in The Best Lawyers in America for International Trade and as a Washington, D.C. Super Lawyer in International Trade Law

• Recognition & Leadership

Ms. Suarez is listed in The Best Lawyers in America for international trade and holds a Super Lawyers designation in international trade law, along with a Martindale-Hubbell AV rating. She received the WIIT Lifetime Achievement Award and previously served as President of the Association of Women in International Trade.

• Professional Involvement

Ms. Suarez serves on the board of the Virginia Maritime Association and advises George Washington University and Georgetown University Law Center on international business and trade law. She is the founder and managing director of the Transborder Integrity Initiative, promoting transparency and integrity in cross-border trade, and is a past President of the Association of Women in International Trade (WIIT). Her recent speaking engagements have focused on customs enforcement, tariff compliance, forced labor regulations, and the False Claims Act, reflecting her leadership on emerging customs and trade compliance issues.

• Experience

Ms. Suarez has litigated cases before the U.S. Court of International Trade, the U.S. Court of Appeals for the Federal Circuit, and the U.S. Supreme Court. Before founding her firm in 2014, she served as a government lawyer at U.S. Customs and the U.S. International Trade Commission and was later a partner at large Washington, D.C. law firms. Her practice today spans CBP matters, tariffs, supply chain compliance, forced labor issues, FCPA, and vessel repair duties.

Renée Brooker, Partner | Tycko & Zavareei LLP

Renée Brooker represents qui tam relators and whistleblowers throughout the United States at a public interest plaintiff’s law firm in Washington, DC: [email protected]. She is the former Assistant Director for Civil Frauds at the U.S. Department of Justice, the Office that supervises False Claims Act cases in all 94 federal district courts. With oversight of nearly $6 billion in recoveries, her False Claims Act experience cuts across all subject matters including healthcare, cybersecurity, government contracting, customs and tariffs, and more. Renée received numerous Justice Department awards for her False Claims Act work, including the Attorney General’s highest award for sizeable recoveries against the pharmaceutical industry.

• Education & Credentials

Ms. Brooker is a graduate of Georgetown University Law Center and Temple University. She is admitted in the District of Columbia and Pennsylvania, before the Supreme Court of the United States, and in the U.S. District Courts for the District of Columbia and the Eastern District of Pennsylvania.

• Recognition & Leadership

Ms. Brooker has been named to The Best Lawyers in America for qui tam law (2023–2027) and the Super Lawyers list (2023–2026). Her government service honors include the DOJ Commendation Award (2016), the Council of Inspectors General on Integrity and Excellence Award (2016), the DOJ Dedicated Service Award (2015), the Attorney General’s Award for Fraud Prevention (2011), and a DOJ award for prosecuting tobacco under the civil racketeering laws (2005).

• Professional Involvement

Ms. Brooker serves on Law360 editorial boards for government contracts, healthcare, cybersecurity and privacy, and white collar. She is active in the Federal Bar Association, including its Professional Development Task Force and Qui Tam Section Advisory Board, the National Employment Lawyers Association, the Metropolitan Washington Employment Lawyers Association, and the Taxpayers Against Fraud Communications Committee. She speaks frequently before the ABA, the Federal Bar Association, and fraud-enforcement conferences, and her recent publications include a University of Cincinnati Law Review article (2023) and a piece in Trial magazine (2023).

• Experience

Ms. Brooker served as a member of the Justice Department appointed Independent Corporate Compliance Monitor and Auditor for Volkswagen. Her practice covers the False Claims Act, the Financial Institutions Anti-Fraud Enforcement Act, the SEC, CFTC, and IRS whistleblower programs, the Treasury Department’s anti-money laundering whistleblower law, and RICO, across government procurement, defense contracting, healthcare, pharmaceutical, insurance, financial services, and higher education matters. Her representative matters include settlements ranging from $130,000 to $1.2 billion.

Denise M. Barnes, Member | Bass, Berry & Sims PLC

Denise M. Barnes is a litigation member in the Washington, D.C. office of Bass, Berry & Sims PLC, where she defends companies in False Claims Act investigations, government investigations, and regulatory inquiries, including federal contract procurement matters. As a Trial Attorney at the U.S. Department of Justice from 2015 to 2022, she spearheaded numerous multi-district investigations that resulted in over $2.7 billion in recoveries for federal taxpayers.

• Education & Credentials

Ms. Barnes earned her J.D. from Howard University School of Law (2009) and her B.B.A. from the University of Michigan (2006). She is admitted in the District of Columbia (2011) and New York (2010), and before the U.S. District Courts for the District of Columbia and the Eastern District of Michigan.

• Recognition & Leadership

Ms. Barnes received the U.S. Department of Justice Civil Division Special Commendation Award (2019) and the Washington Bar Association Young Lawyers Division Legacy Award (2016).

• Professional Involvement

Ms. Barnes is a member of the Federal Bar Association’s Qui Tam Section, the Women’s White Collar Defense Association (Diversity Committee, 2023–present), and the American Health Law Association. She has authored articles on government contract billing, cybersecurity, financial data rights, and False Claims Act developments, and speaks at industry conferences including the AHLA Annual Meeting, Federal Bar Association panels, and American Conference Institute forums.

• Experience

At the Department of Justice, Ms. Barnes investigated and resolved government contractor matters including a $2.481 million settlement over false claims on a USAID construction contract and a $21.57 million settlement over GSA contract overcharging, alongside a $2.09 billion residential mortgage loan fraud resolution, a $513 million hospital system Anti-Kickback Statute and False Claims Act resolution, and a $30 million skilled nursing matter. Her defense practice covers False Claims Act investigations, Anti-Kickback Statute and Stark Law compliance, FIRREA and financial fraud defense, Medicare reimbursement appeals, and government investigations and regulatory inquiries.

SESSION 1 – Finding Customs Exposure Before CBP Does: Internal Audits, Tariff Review, and Prior Disclosure Eligibility | 2:30pm – 3:30pm

Before making a prior disclosure, companies must understand where their customs compliance risks originate and whether those issues qualify for disclosure under CBP regulations. This session examines how importers should conduct targeted customs audits, identify tariff-related errors, evaluate penalty exposure, and determine when prior disclosure is the appropriate corrective strategy. Participants will learn practical approaches for reviewing import transactions, documenting findings, and prioritizing issues before enforcement actions or regulatory changes increase potential liability.

BREAK | 3:30pm – 3:40pm

SESSION 2 – Preparing an Effective Prior Disclosure: Documentation, CBP Expectations, and Long-Term Compliance | 3:40pm – 4:40pm

Once customs issues have been identified, importers must prepare a thorough and credible prior disclosure that satisfies CBP requirements while minimizing enforcement risk. This session explores the practical steps involved in drafting disclosures, assembling supporting documentation, communicating with Customs, calculating lost duties, and implementing corrective measures after submission. Attendees will also examine how companies can strengthen compliance programs to prevent recurring violations and respond effectively to future customs audits and enforcement activity.