Optimal Wireless LLC v. IRS, et al

  1. August 08, 2023

    DC Circ. Affirms $1.1M ACA Penalty On Wireless Co. Is Tax

    A $1.1 million penalty against a wireless phone retailer for failing to offer employees health insurance is a tax, the D.C. Circuit ruled Tuesday, upholding a decision that the company's penalty challenge was barred by a law prohibiting suits that restrain tax collection.

  2. February 09, 2023

    DC Circ. Skeptical Of Claim That ACA Penalties Aren't Taxes

    The D.C. Circuit questioned a phone retailer's argument challenging $1.1 million in taxes for failing to offer employees health insurance, with the court saying Thursday that Congress warned of such a levy by calling the penalty a tax in the Affordable Care Act.

  3. January 30, 2023

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

    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 phone retailer $1.1 million under the act for failing to offer employees health insurance, the agency told the D.C. Circuit.

  4. January 04, 2023

    IRS Asks DC Circ. To Uphold $1.1M In ACA Penalties

    The IRS asked the D.C. Circuit to uphold a decision to charge a phone retailer $1.1 million in penalties for failing to offer employees health insurance, saying Wednesday that the retailer's challenge of the fines overtly violates a law barring lawsuits that hinder tax collection.

  5. December 15, 2022

    Gov't Can't Prove ACA Fines Are Taxes, Retailer Tells DC Circ.

    In its bid to overturn $1.1 million in penalties for failing to offer health insurance to employees, a phone retailer told the D.C. Circuit that the U.S. government failed to prove Congress considered the penalties to be taxes.

  6. October 21, 2022

    IRS Urges DC Circ. To Uphold $1.1 Million In ACA Penalties

    The Internal Revenue Service asked the D.C. Circuit on Friday to uphold $1.1 million in penalties on a phone retailer that failed to offer employees health insurance, saying the company wrongly claimed the penalties it owes the agency are not taxes.

  7. August 23, 2022

    Cell Co. Asks DC Circ. To Revive $1.1M ACA Penalty Suit

    Phone retailer Optimal Wireless urged the D.C. Circuit to revive its challenge to $1.1 million in Affordable Care Act health insurance penalties, arguing that a lower court judge erroneously characterized the penalty as a tax to justify dismissing the case.