Rochelle's Daily Wire

ABI Exclusive

Three Circuits Agree: The ACA’s ‘Penalty’ Is Actually a Tax Entitled to Priority

Looking beyond the label assigned by the Affordable Care Act, three circuits have now held that failure to pay the ‘individual mandate’ for purchasing health insurance gave rise to a tax entitled to priority in bankruptcy.

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Opinion Link

Case Details

Case Citation

Juntoff v. IRS (In re Juntoff), 22-3312 (6th Cir. July 31, 2023).

Case Name

Juntoff v. IRS (In re Juntoff)

Case Type

Consumer
Court