Attorney-at-Law

THE AFFORDABLE CARE ACT

In Uncategorized on 03/02/2017 at 14:52

No, I am posting neither an assault upon, nor a defense of, this statute.

I merely report the case of Gregory Thomas Orr, Docket No. 12742-16SL, filed 3/2/17, as told by that modest jurist, CSTJ Panuthos, who again eschews referencing his Chieftainship.

GTO filed, claimed an Advance Tax Credit, showed a balance, but couldn’t pay it, he says. IRS gives GTO a NITL at no extra charge, and he sends in a 12153.

He never comes up with the Form 433-A, and never claims the amount of tax in his return is erroneous.

GTO tells the AO “…Mrs. Orr had excess medical expenses and they were spending a lot of money out-of-pocket for medical costs and gas and mileage….” Order, at p. 2.

But still GTO produces no proofs thereof. So Appeals gives him a NOD, also at no extra charge.

GTO petitions, and states as follows. “…the ‘levy action * * * is prohibited by the Affordable Care Act’. To explain the amount reported as due on his Form 8962 petitioner wrote ‘I signed up for Kaiser Health Plan through Covered California in 2014. The subsidy allowed by Covered California turned out to be $8,000 over the proper subsidy amount.’ Petitioner also asserted that he could not afford to pay the amount due.” Order, at p. 3.

Again at no extra charge, IRS moves for summary J, stating that the ban on levy under the ACA has to do with failure to pay the penalty imposed by Section 5000A(g)(2), but that isn’t the case here. No penalty, just tax.

CSTJ Panuthos: “The Court notes that petitioner asserted in his petition and in his response to respondent’s motion that the levy action is prohibited under section 5000A(g)(2). Section 5000A(g)(2) applies where a penalty has been imposed under section 5000A. Respondent did not impose a penalty under section 5000A. Thus, this section is inapplicable. See sec. 5000A(g)(2)(B).” Order, at p. 4.

And CSTJ spares GTO the trip to San Francisco, where the trial was to be held, despite GTO’s motion to move it to Phoenix, AZ, because IRS gets summary J.

In any event, the news media report that Congressional leadership and the White House state that come soon the ACA will either cease to exist, or else be refurbished, reupholstered and re-engineered so as to be unrecognizable.

I’m sure GTO will be pleased.

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