Two Circuits Now Give Priority Status to Obamacare’s Individual Mandate Penalty
The Affordable Care Act’s ‘individual mandate’ was a tax measured by income, thus giving the IRS a priority tax claim.
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Case Details
Case Citation
In re Szczyporski, 21-1858 (3d Cir. May 11, 2022).
Case Name
In re Szczyporski
Case Type
Consumer