In re Miller (19-40964)

This matter came before the Court by the Debtors’ objection to the IRS’s proof of claim number three. The IRS’s amended proof of claim included $2,780 owed for Shared Responsibility Payments under the Affordable Care Act. The IRS claimed the Shared Responsibility Payments were entitled to priority under § 507(a)(8) as either “an excise tax on a transaction…” or “a tax on or measured by income.” The Court found that the Shared Responsibility Payments are not levied on a transaction, therefore not entitled to priority under § 507(a)(8)(E), but are measured by income and entitled to priority under § 507(a)(8)(A).

Tuesday, October 26, 2021