I guess I should be happy to be quoted in the Daily Beast:
“The statute was very poorly drafted if the intent was to cover federal exchanges,” Kevin Outterson, a Boston University professor who focuses on health policy and who previously worked as a tax attorney, told Sarah Kliff. “If I had a client who had recently lost some money on a provision like this, I’d say you have a pretty good chance to win that case.”
But I still think:
- The IRS will win this case;
- The anti-injunction act will delay the case until 2015 at the earliest; and
- Standing will be a problem.
See my prior posts on TIE to that effect, back in July.