DOJ Says 4th Circ. Ruling Helps ACA Appeal In DC Circ.

By Katie Buehler · January 30, 2023, 5:21 PM EST

A Fourth Circuit ruling categorizing a charge levied under the Affordable Care Act as a tax rather than a penalty supports the Internal Revenue Service's bid to uphold its decision to charge a...

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Case Information

Case Title

Optimal Wireless LLC v. IRS, et al

Case Number

22-5121

Court

Appellate - DC Circuit

Nature of Suit

2899 Other Statutes APA/Review Agency

Date Filed

May 09, 2022