Two Circuits Now Give Priority Status to Obamacare’s Individual Mandate Penalty
The Affordable Care Act’s ‘individual mandate’ was a tax measured by income, thus giving the IRS a priority tax claim.
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Receipt under Section 503(b)(9) Occurs on Physical Possession, Third Circuit Holds
Third Circuit aids suppliers because ‘receipt’ can occur after ‘delivery.’
Judge Name - Do not use it.
Thomas M. Hardiman
Third Circuit Insulates the IRS from Preference Claims for Trust Fund Taxes
Aggregation was not permitted to surmount the $6,225 minimum for preferences.
Judge Name - Do not use it.
Thomas M. Hardiman