No Shelter In ACA For Grant Recipient Contractors, Tax Judge Says

Mealey's (June 11, 2015, 3:43 PM EDT) -- WASHINGTON, D.C. — No legal support exists for a man’s claim that the Patient Protection and Affordable Care Act (ACA) exempts independent contractors of grant recipients from self-employment taxes, and the law is “devoid” of any language to that affect, a tax court judge held April 22, 2014 (Harris He Wang v. Commissioner of Internal Revenue, No. 4306-13S, U.S. Tax; 2014 Tax Ct. Summary LEXIS 42).

(Opinion available. Document #93-140528-004Z.)

Harris Wang obtained a bachelor’s degree from Massachusetts Institute of Technology in 2005. He then enrolled...
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