2014-15 PPACA client compliance by Roger d. Hargrave, MBA: Pleadings & Practitioner Items

      The two complaints included here, with highlights, correspond to the like named opinions under the "Cases" tab.

      These complaints provide examples to practitioners of thorough filings in constitutional challenges to PPACA.

      Federal Rules of Civil Procedure guidelines for complaints.

Fed. Rules 9-11, and 84 are applicable for federal civil filings, while Forms 1 & 2 provide basic detail requirements. Rule 84 especially provides that sample Fed. Forms are to be held to suffice.

Respective links may be found at:

• http://www.uscourts.gov/RulesAndPolicies/rules/current-rules.aspx
• http://www.uscourts.gov/RulesAndPolicies/rules/current-rules/illustrative-civil-rules-forms.aspx

      Federal Rules of Appellate Procedure

      In addition to other federal court forms, the United States Tax Court has a number of its own procedural and practitioner items which can be found here:

• https://www.ustaxcourt.gov/forms.htm

Please note:

1. the term "form" should not be confused with other materials listed under the "Forms" tab; these are specific items for use in practice in a specific venue; and
2. there is often very specific information required for certain actions, such as the detailed petition form included in this box. Failure for compliance with provisions of PPACA should result in Notices of Deficiency following an initial determination from the enforcement arm, the Internal Revenue Service. A petition form such as the one included here [Form 2] will be used to respond to such a Notice of Deficiency. This included form should be the starting point for actions defending against I.R.S. ruling of failure to comply with requirements of the PPACA.

Other forms unique to the U.S. Tax Court may be found by practitioners following the link above.

      Further, the United States Tax Court is based in Washington, D.C. and conducts the vast majority of its business there. However, much like federal judges at the beginning of the nation 'riding circuits' to conduct regional hearings, the Tax Court sits in session at locations around the nation as shown here:

• https://www.ustaxcourt.gov/images/city_map.gif

an example calendar of the court's rotation (Fall 2013) is found at:

• http://www.ustaxcourt.gov/court_schedules/Fall_2013.pdf

Should a petitioner seek to be heard in a city other than Washington, D.C., they would employ Form 5 for such a request.

      While a quick Westlaw search could find well over 150 briefs filed in federal proceedings, a great many of these were amicus briefs to the Supreme Court in NFIB v. Sibelius. 

      Filtering the results to only appellate level and after the NFIB decision leaves the twelve briefs listed in the attached .pdf file, and of which might aid the attorney in producing appropriate documents for his or her jurisdiction.

      For practitioner items, a great many documents will fall under one of two categories: documents and forms for use in courts, in line with appropriate venue rules and procedures, and active compliance items.

      Most steps for active compliance are likely to involve actions and implementations (e.g. periodic employees health plan enrollments ... many such steps will be performed by non-attorney professionals such as accountants and H.R. officers). When applicable, such "forms" for doing so will be found under the "Forms" tab. Attorneys should not fail to be aware of the content of the "Forms" tab as they may be called upon to render advice or opinion for clients' acts.

      Under this tab are primarily attorney-specific items, such as court pleadings, rules, links, and other materials.