Judge Christian N. (“Speedy”) Weiler has an opinion worthy of a full-dress T. C., but it’s only a Memo. Kenneth Walker and Juli A. Walker, T. C. Memo. 2026-4, filed 1/8/26, didn’t reconcile their ACA Advance Premium Tax Credit and didn’t file Forms 8962 and 1095-A with their 1040 MFJ, but did pay tax shown on the last-named. IRS assessed tax shown on 1040 MFJ, but sent Letter 12C when the Health Insurance Marketplace tipped IRS off that Ken and Juli had gotten $20K APTC.

Ken and Juli sent in the forms and got a NITL. IRS assessed the missing APTC because Ken and Juli blew past the 400% poverty line, claiming the APC was self-reported, hence assessed tax.

At the CDP they requested, their trusty attorney, whom I’ll call Woody, argues the assessed APTC is invalid, as there was no SNOD. The reconciliation forms do not self-report tax.

Judge Speedy Weiler does not “find respondent’s arguments to be compelling.” T. C. Memo. 2026-4, at p. 8.

“Petitioners’ original return did not account for their receipt of the APTC. Upon request by the IRS petitioners furnished a completed Form 8962 that reported their MAGI to be $110,599—more than 401% over the federal poverty line of $24,600. The Form 8962 also reported that petitioners were not eligible to receive the PTC and, in Part III, reflected an excess APTC of $20,904. Form 8962, however, does not ultimately determine an amount of tax due from petitioners. Furthermore, petitioners’ return, as originally filed, failed to account for the PTC. Therefore, and upon receipt of information received in Form 8962, it was necessary for the IRS to determine whether petitioners had a deficiency in tax. See I.R.C. § 6211.

“On brief petitioners contend that Congress provided protections to taxpayers from inappropriate assessments. Petitioners argue that the IRS adjusted their 2018 tax return and determined that a deficiency in tax was due, and the IRS was therefore obligated to issue a Notice of Deficiency under the deficiency procedures of subchapter B of chapter 63 of subtitle F of the Code, namely sections 6211 through 6215. We agree.” T. C. Memo. 2026-4, at p. 8.

Woody gets a Taishoff “Good Job, First Class, with Swords and Diamonds.”