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Is the Individual Mandate Really Mandatory?

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dc.contributor.author Camp, Bryan T.
dc.date.accessioned 2012-07-23T18:56:15Z
dc.date.available 2012-07-23T18:56:15Z
dc.date.issued 2012-06-25
dc.identifier.citation 135 Tax Notes 1633 en_US
dc.identifier.uri http://hdl.handle.net/10601/1921
dc.description Co-authored by Jordan M. Barry en_US
dc.description.abstract This article examines the tax collection process to see how the IRS might enforce the individual mandate under the healthcare reform law. It concludes that resistant taxpayers can generally be forced to pay the tax penalty only if they are entitled to receive refundable tax credits that exceed their net federal tax liability. en_US
dc.language.iso en_US en_US
dc.publisher Tax Notes en_US
dc.relation.uri https://advance.lexis.com/api/document/collection/legalnews/id/55YR-KKJ0-001F-F2Y6-00000-00?context=1000516
dc.subject Patient Protection and Affordable Care Act en_US
dc.subject Individual mandate en_US
dc.subject Tax penalty en_US
dc.subject Internal Revenue Service en_US
dc.title Is the Individual Mandate Really Mandatory? en_US
dc.type Article en_US

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