TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Tuesday, November 12, 2013

Barry Presents The Not-So-Mandatory Individual Mandate at Michigan State

BarryJordan Barry (San Diego; visiting at Michigan) presented The Not-So-Mandatory Individual Mandate (with Bryan Camp (Texas Tech)) at Michigan State University yesterday:

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. 

This work builds on their earlier article, Is the Individual Mandate Really Mandatory?, 135 Tax Notes 1633 (June 25, 2012),

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If people think Obamacare is unpopular now, wait until the penalty hits.

Posted by: michael livingston | Nov 13, 2013 2:00:57 AM