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SC120326wide

The first issue before the Court was the Anti-Injunction Act of 1867 which says that you can’t challenge a tax until it’s been collected. Under the new Affordable Care Act if you don’t have health insurance you pay a penalty, and because that penalty is assessed depending upon your income and is collected by the IRS it could be seen as a tax. And since that tax has yet to be collected an appeal is premature, a position neither side is claiming and so the Court appointed Washington lawyer Robert A. Long, pictured below, to play devil’s advocate, or more properly amicus curiae. SC120326_Long
Lyle Denniston’s take on today’s arguments here.