4th Circ. Says ACA Payment Is Tax For Bankruptcy Purposes

By Theresa Schliep · January 19, 2023, 7:00 PM EST

The Affordable Care Act's charge levied on people who lacked minimum health coverage counts as a tax that takes priority over other claims in the bankruptcy process, a split Fourth Circuit...

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Documents

Case Information

Case Title

US v. Fabio Alicea

Case Number

21-2220

Court

Appellate - 4th Circuit

Nature of Suit

3422 Bankruptcy Appeals Rule 28 USC 158

Date Filed

October 27, 2021