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IN RE SZCZYPORSKI

No. 21-1858.

34 F.4th 179 (2022)

IN RE: Robert SZCZYPORSKI; Bonnie Szczyporski, Debtors. Robert Szczyporski, Appellant.

United States Court of Appeals, Third Circuit.

Filed: May 11, 2022.

Attorney(s) appearing for the Case

Sergey Joseph Litvak [argued], Litvak Legal Group, PLLC, 3070 Bristol Pike, Building One, Suite 204, Bensalem, PA 19020, Counsel for Debtor-Appellant Robert Szczyporski.

David A. Hubbert , Pooja A. Boisture [argued], Ellen P. DelSole , United States Department of Justice, Tax Division, 950 Pennsylvania Avenue, NW, P.O. Box 502, Washington, DC 20044, Counsel for Defendant-Appellee Internal Revenue Service.

Before: HARDIMAN, SHWARTZ, and SMITH, Circuit Judges.

OPINION OF THE COURT

This appeal involves the interaction of two federal laws: the Patient Protection and Affordable Care Act (ACA) and the Bankruptcy Code.

The ACA requires certain individuals to maintain "minimal essential [health insurance] coverage" throughout the year (the Individual Mandate). 26 U...

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