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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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