individual shared responsibility payment

[Terry53029]

New client, have to amend 2012 - 2018. those years required the individual shared responsibility payment, I know it went away in 2019, but does it still have to be paid when amending, now that it no longer exists. Long story, but IRS issued intent to levy, and I requested hearing, and need to amend those years. He is a friend of a friend otherwise I would have passed seeing I am now semi retired

[sjrcpa · Accepted solution]

It is my understanding that they can't force payment/use collection of the shared responsibility "penalty"

[Terry53029]

Thanks for the reply SJR. Do you have any documentation that you could point me to, as I have read the usually irs sources, and it says it applies prior to 2019. Any court cases have you heard of. I have also read on irs that they can't force collections, but can offset any refunds

[sjrcpa]

"I have also read on irs that they can't force collections, but can offset any refunds."

That's my understanding too. 

No I don't have any documentation to point you to.

Reply

[TaxGuyBill]

IRC §5000A(g)(2)(B):

(B) Limitations on liens and levies

The Secretary shall not—

(i) file notice of lien with respect to any property of a taxpayer by reason of any failure to pay the penalty imposed by this section, or

(ii) levy on any such property with respect to such failure.

https://www.law.cornell.edu/uscode/text/26/5000A

[TaxGuyBill]

But they certainly can keep sending letters, and maybe be able to send it to "collections".  They just can't 'force' anything via a lien or levy.

[Terry53029]

Thanks to all for sharing, really appreciate it