2014-15 PPACA client compliance by Roger d. Hargrave, MBA: Cases

The challenge of the constitutionality of PPACA ... while the Court agreed with the lack of Commerce Clause justification, the majority of Justices accepted the government's alternative argument that the act was a valid application of Congress's Taxing & Spending Power.

Following NFIB v. Sibelius, the current round of constitutional challenges has been launched by various religious organizations and others objecting to provisions in the PPACA that are argued to be violative of Free Exercise of Religion, and the Religious Freedom Restoration Act, by compelling actions in conflict with faith.

Key cases include Hobby Lobby v. Sibelius in which the 10th Cir. Court of Appeals granted (summer 2013) an injunction against disputed requirements of the act. The government has indicated a likelihood of seeking a rapid review by the United States Supreme Court.  Hobby Lobby Stores, Inc. v. Sebelius, --- F.3d ----, United States Court of Appeals, Tenth Circuit., June 27, 2013 

• *** National Federation of Independent Business v. Sebelius U.S. | June 28, 2012 | 132 S.Ct. 2566 

• Hobby Lobby Stores, Inc. v. Sebelius C.A.10 (Okla.) | December 20, 2012 | Not Reported in F.3d  ... (reversed by 10th Cir. Ct. of App.)

• Eden Foods, Inc. v. Sebelius E.D.Mich. | March 22, 2013 | Slip Copy  

• Roman Catholic Diocese of Dallas v. Sebelius N.D.Tex. | February 26, 2013 | --- F.Supp.2d ---- /2013

• Monaghan v. Sebelius E.D.Mich. | December 30, 2012 | --- F.Supp.2d ---- 2013

• Roman Catholic Archdiocese of New York v. Sebelius E.D.N.Y. | December 04, 2012 | 907 F.Supp.2d 310  

• Liberty University, Inc. v. Geithner C.A.4 (Va.) | September 08, 2011 | 671 F.3d 391

      To date, controversies over PPACA have been in the federal courts, with the landmark NFIB v Sibelius being decided by the Supreme Court, and Hobby Lobby v. Sibelius potentially on a fast track for high court argument.

      As the government brings  complaints against individuals and businesses for non-compliance, these cases should be contested under original jurisdiction in the United States Tax Court and found accordingly:

• http://ustaxcourt.gov/UstcInOp/asp/HistoricOptions.asp

Most significant U.S. Tax Court cases, when later ruled on appeal by a federal circuit court, are published in federal registers as well as Prentice-Hall "American Federal Tax Reports."

For example of dual cite, see Crummey:

on appeal: 

• Crummey v. C.I.R., (9th Cir. 1968) 397 F.2d 82, 22 A.F.T.R.2d 6023

while the United States Tax Court issues "Memorandum Decisions" (T.C. Memo):

• Crummey v. Commissioner, (U.S. Tax Court 1966) 25 T.C. Memo (CCH) 772, T.C. Memo. 1966-144

which can be found on the U.S. Tax Court website (http://ustaxcourt.gov/UstcInOp/asp/HistoricOptions.asp), in Westlaw in U.S. Tax Court under special federal courts, and in the CCH Tax Court Reporter.