If, in reading Marie E. Henry, T. C. Memo. 2023-2, filed 1/5/22, you do not feel a slight rise in your blood pressure, you can skip the rest of this blogpost. As for me, writing a nonpolitical blog, if this case illustrates the best Congress can do, it might be best if Congress does nothing, as they are doing now.

According to Judge Ashford, during 2016 (year at issue) Marie “…has been unemployed, and during at least 2015 and 2016 she was not only in a terrible financial state but also in a terrible physical and mental state. Consequently, starting in 2015 and through at least 2016 she made early withdrawals from a retirement or pension plan to cover her living expenses, and during at least 2016 she limited her medical treatment.” T. C. Memo. 2023-2, at p. 2.

To add to Marie’s terrible financial, physical, and emotional state, she enrolled in the FL Marketplace, a creature of the much-contemned Affordable Care Act of 2010. Although Marie claimed she canceled in Month Two, she had no written proof, and the FL insurance crowd said their files showed she was in it until Month Eleven, hence the $7K APTC. Marie’s pension draws put her at 598% of the applicable poverty line (her draws and her son’s income).

Judge Ashford: “Although she appeared sincere at trial, and we do not doubt that she was in a fragile mental state during 2016, petitioner was unable to offer any documentation to corroborate her contention. Indeed, the documentation from the Marketplace shows otherwise; the documentation stated that there was no record of her attempting to request termination or cancellation of her health coverage during 2016 and on November 30, 2016, her coverage was terminated for nonpayment of premiums. We sustain respondent’s determination.” T. C. Memo. 2023-2, at p. 6.

So, sick and fragile, and eating up her retirement to stay alive, Marie owes $7K to the fisc to repay what the fisc paid to the insurance company.

I cannot very well comment on this result in language fit for reading at the family dinnertable.

I can give a Taishoff “Good Try, Pro Bono Class,” to Marie’s trusty attorney Robert D. Probasco, Esq., now or formerly of the Texas A&M University School of Law LITC. Hullabaloo Kaneck Kaneck, Hullaballoo Kaneck!