No ticket to Tax Court is formed by the conjunction of Notice CP220J and Letter 227-N. It’s surely excusable if you’re unfamiliar with these adjuncts of the much-contemned Patient Protection and Affordable Care Act. They’re IRS’ shots-across-the-bows per Section 4980H(d)(1), which provides for collection of the Employer Shared Responsibility Payment Penalty.

Check out the statute and see if you understand it. Ch J Kathleen (“TBS = The Big Shillelagh”) Kerrigan says it means this penalty is assessable, that is, IRS can assess it (mark it on IRS’ books) off the bat; it doesn’t require a SNOD, just notice and demand.

Assistive Choices, Inc., Docket No. 14347-23, filed 7/2/24, asserts otherwise.

“… petitioner agrees that no notice of deficiency was issued to petitioner…. Instead, petitioner contends that respondent was required to issue a notice of deficiency to petitioner prior to assessing the ‘Employer Shared Responsibility Payment Penalty’. Petitioner maintains that, since the ‘Employer Shared Responsibility Payment Penalty’ is found in Chapter 43 of the Internal Revenue Code, section 6212(b)(1) requires a statutory notice of deficiency be issued prior to assessment.” Order, at p. 1. (Footnote omitted).

But once again, “as-if” comes into play. Section 4980H(d)(1) says “‘[a]ny assessable payment provided by this section shall be paid upon notice and demand by the Secretary and shall be assessed and collected in the same manner as an assessable penalty under subchapter B of chapter 68′.” Order, at p. 2.

No SNOD needed, and no assistance for Assistive Choices, but a Taishoff “Good Try, Third Class,” to the Assistives’ trusty attorney, whom I’ll call Jay.