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@Mactaxes wrote:

This taxpayer does not seem to meet the Estimated household income requirements in the 8962 Instructions because that the taxpayer’s “insurance agent” did not provide accurate information about the taxpayer’s MAGI to the Marketplace when they signed the taxpayer up.

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To me, it seems like they qualify.  The actual wording is "An Exchange estimates at the time of enrollment that the taxpayer's household income will be at least 100 percent but not more than 400 percent of the Federal poverty line for the taxable year".

The fact that the Marketplace gave Advance credit shows the Marketplace estimated their income between 100% and 400%.

Whether or not the taxpayer and/or insurance agent filed a fraudulent application with the Marketplace (with a penalty of up to $250,000) is a different question.