Dear SSF Clients,

The U.S. Supreme Court has agreed to hear a case addressing the constitutionality of the Affordable Care Act (ACA). If the Court holds that all, or a portion, of the ACA is unconstitutional, taxpayers may be entitled to refunds for the taxes imposed by the ACA. These include the extra 0.9% Medicare tax and the 3.8% net investment income tax that have been paid on prior year returns.

To ensure you are entitled to such refunds for 2016 and later, complete, sign and mail this document to the IRS at:

Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0422

To cover the 2016 tax year, the letter must be postmarked no later than July 15, 2020. Please send a copy of the filed letter to your SSF tax advisor.  Don’t hesitate to call at 925-271-8700 for questions or assistance.

Sincerely,

Monic Ramirez
Tax Partner-in-Charge