The Obamacare Failure-to-File Problem

4 Pages Posted: 28 Apr 2016

Date Written: September 28, 2015


In this article, Bogenschneider examines two tax problems concerning implementation of the Affordable Care Act: the significant number of persons who failed to file tax returns to substantiate claims for the advanced premium tax credit, and the IRS’s substantial overassessment of penalties under the individual mandate.

Keywords: Obamacare, tax return

JEL Classification: K34

Suggested Citation

Bogenschneider, Bret, The Obamacare Failure-to-File Problem (September 28, 2015). 148 Tax Notes 1535 (2015). Available at SSRN:

Bret Bogenschneider (Contact Author)

University of Surrey - School of Law ( email )

United Kingdom

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