Once again, the APTC erects a tollbooth after the much-contemned Affordable Care Act has provided “access to and delivery of health care services.” Caught by the descending bar today are Ronald E. Knox and Joan S. Knox, 2021 T. C. Memo. 126, filed 11/9/21*.

Ron and Joan got some Social Security lumps, the good kind that come by check. They apparently took a Section 86(e) election and left those off their MFJ 1040; and of course never filed the Form 8962 reconciliation. Adding back the out-dollars from Social Security, Ron and Joan are at 461% of applicable poverty, which  makes the $7’K APC taxable.

Judge Courtney D (“CD”) Jones delivers the bad news.

“Mr. and Mrs. Knox seek equitable relief as have many petitioners caught in this unfortunate circumstance. While we are sympathetic to their plight, we cannot ignore the law to achieve an equitable end. Mr. and Mrs. Knox received an advance of credit to which they were not entitled and are liable for the $7,332 deficiency. Accordingly, we sustain respondent’s determination.” 2021 T. C. Memo. 126, at p. 10. (Citations and footnote omitted, but Tax Court turns to IRS counsel to provide access to and delivery of collection alternatives).

“We direct respondent’s counsel to include alternative payment possibilities for this deficiency in any subsequent correspondence with the Knoxes.” 2021 T. C. Memo. 126, at p. 10, footnote 5.

*Ronald E Knox and Joan S Knox 2021 T C Memo 126 11 9 21