ACA, Unconstitutionality and the Statute of Limitations - Sorting Out the Potential Mess

By George D. Karibjanian

The constitutionality of the Affordable Care Act (the “ACA”) is currently before the United States Supreme Court. An unconstitutionality determination may have ramifications for any taxpayer who has previously paid a tax created by the ACA.

This article was published in Bloomberg Tax, Tax Management Compensation Planning Journal 48 CPJ 08, 08/07/20. This article is available for download for personal use only; the article cannot be republished or redistributed without the express written consent of Bloomberg INDG.

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