Mealey's (February 13, 2018, 11:17 AM EST) -- PHILADELPHIA — The Patient Protection and Affordable Care Act (ACA)’s shared responsibility payment (SRP) is a penalty, and a couple challenging it used the proper Internal Revenue Service form in their effort to recover the payment, a Third Circuit U.S. Court of Appeals panel held Feb. 9 in vacating a ruling finding a lack of jurisdiction (Robert Cash, et al. v. United States of America, No. 17-1441, 3rd Cir., 2018 U.S. App. LEXIS 3111)....