Analysis Of The Anti-Injunction Act

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As of June 28 2012 the Supreme Court ruled that basically if a person doesn’t buy health insurance then the fee is counted as a tax. The Obama administration tried to argue against the ruling stating that the fee should just count as a penalty instead of a tax. The Supreme Court didn’t agree with the Obama Administration so they turned the decision down. Chief Justice John Roberts believes that the payment of health insurance is not that high so it should be no choice but to get it. Also the payments are collected by the IRS through taxation. The Congressional Budget Office cited figures stating that 4 million people would pay the IRS rather than having insurance. They also state that they believe this should bother the Congress somewhat if this was an unlawful conduct.…show more content…
Through the constitution the congress is still allowed to tax and spend. The tax on the health coverage is to be paid when people do their tax returns and there are many factors that determine how much someone owes. But as stated by Justice Roberts the mandate “looks like a tax in many respects” according to the decision made by the 11th U.S. Circuit Court the mandate did not impose a tax. Despite the Anti- Injunction Act, The Supreme Court ruled that the penalty case could proceed considering the constitutionality of the tax. Lawsuits can’t be used to prevent taxes, only to get refunds on taxes already paid, the law states. Since the Congress designated the mandate of the penalty rather than a tax the law doesn’t apply in this case

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