HI TaxGuyBill - 

Just wanted to clarify...an accurate return is to file as-is, even though I know that incorrect information was provided on the Marketplace application?  In talking with the insurance agent, it seems that very little effort was put into making sure accurate information was provided to the Marketplace on the application which Pub 974 deems a reckless disregard.  A co-worker has suggested that ignoring all of this and filing as-is could be seen as a 230 violation.  I assume you disagree?  Thanks for all your help on this.