KAWA ORTHODONTICS v. U.S. DEPT. OF THE TREASURY

No. 14-10296.

773 F.3d 243 (2014)

KAWA ORTHODONTICS, LLP, Plaintiff-Appellant, v. SECRETARY, U.S. DEPARTMENT OF THE TREASURY, U.S. Department of Treasury, Commissioner of the Internal Revenue Service, Internal Revenue Service, Defendants-Appellees.

United States Court of Appeals, Eleventh Circuit.

December 2, 2014.


Attorney(s) appearing for the Case

Paul Orfanedes , Michael Bekesha , James F. Peterson , Judicial Watch, Inc., Washington, DC, Harry Osborne Thomas , Christopher B. Lunny , Radey Thomas Yon & Clark, PA, Tallahassee, FL, for Plaintiff-Appellant.

Mark B. Stern , Dana Joan Martin , Caroline Lewis Wolverton , U.S. Department of Justice, Washington, DC, for Defendants-Appellees.

Before MARTIN, JULIE CARNES and BLACK, Circuit Judges.


I. BACKGROUND

The "employer mandate" provisions of the Patient Protection and Affordable Care Act (ACA) require certain employers to offer their employees health insurance that meets statutorily-specified minimum requirements. The ACA imposes reporting obligations on those employers and provides for the assessment...

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