IRS Says Suit Over ACA Employer Mandate Delay Lacks Injury

Law360, Los Angeles (December 10, 2013, 6:00 PM EST) -- The Internal Revenue Service asked a Florida federal judge Monday to scrap an orthodontist's suit against the federal government, arguing expenses he allegedly incurred because of the delay of the Affordable Care Act's so-called employer mandate were self-imposed.

The motion to dismiss contended that Larry Kawa, whose business is purportedly big enough that he will be required to provide workers with health care under the ACA, didn't suffer any injury from the one-year delay and thus lacked Article III standing to sue.

Kawa claimed he wasted...
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Case Information

Case Title

Kawa Orthodontics, LLP v. Lew et al

Case Number



Florida Southern

Nature of Suit

Other Statutes: Administrative Procedures Act/Review or Appeal of Agency Decision


William P. Dimitrouleas

Date Filed

October 1, 2013

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