Connie Sue Heston, 2021 T. C. Sum. Op. 13, filed 5/19/21, is the latest beneficiary of a retroactive lump of Social Security Disability Income to take her Affordable Care Act (Section 36B) lumps when she receives said award.

When Judge Elizabeth Crewson Paris goes through the arithmetical gyrations, it turns out Connie Sue is only at 316% of Federal poverty, so her excess Advance Premium Tax Credit is only $1275 per month, and not the $1428.66 that Judge Paris’ calculations extract.

Connie Sue also claimed a net Premium Tax Credit, but that gets wiped out.

Judge Crewson cites Abrego, for which see my blogpost “The 2% Solution,” 6/16/20, and Johnson, for which see my blogpost “Oh MAGI, I Wish I’d Never Seen Your Face,” 3/11/19.

How the ordinary taxpayer, who evidently is so disabled as to merit a retroactive award of three (count ’em,, three) years’ SSDI, is supposed to unscramble the arithmetic frittata that Congress has cooked up, and Judge Paris has served up, is nowhere stated.

Connie Sue claims paying the $1602 deficiency would cause her a hardship. Before my well-heeled readers remark that they pay more than this per annum for their daily grande with soy latte and bran muffin, remember ex-Ch J L Paige Marvel’s injunction to “add a zero.” Maybe we should all add a couple zeros (hi, Judge Holmes).

Howbeit, Judge Paris, while sympathetic, can only tell Connie Sue that “…she is free to submit to the IRS, at any time after the entry of this decision, for its consideration and possible acceptance, a collection alternative in the form of an installment agreement or offer-in-compromise, supported by the necessary financial information.” 2021 T. C. Sum. Op. 13, at p. 18.

Alas, this is a nonpolitical blog, so I am under a self-imposed embargo on stating my opinion of this legislation.