Case: Assessable Payment for Failure to Provide Health Insurance Is a Tax (D.D.C.) (IRC §4980H)

The “assessable payment” in I.R.C. §4980H is a tax, such that the Anti-Injunction Act, §7421, strips the court of jurisdiction, a district court held. The IRS made an ACA Section 1411 certification against Taxpayer for its failure to provide qualifying healthcare to its employees. The IRS made an assessment of the §4980H fee. Taxpayer challenges the fee on the grounds that HHS must make the certification and, if not, proper supervisory authority was not obtained prior to assessing the penalty. The §4980H assessable payment is a tax requiring Taxpayer to pursue a refund claim as ...