On November 1, 2021, the Tax Court issued a Memorandum Opinion in the case of Amburgey v. Commissioner (T.C. Memo. 2021-124). The primary issue presented in Amburgey v. Commissioner was whether the petitioners were required to repay an advance premium tax credit, or whether requiring them to do so was unconstitutional. Held: Pay up, petitioners. Background to Amburgey v. Commissioner The petitioners, a married couple, reported an adjusted gross income of $181,183 on their joint Federal income tax return for 2018. The petitioners also obtained health insurance for 2018 through the Health Insurance Marketplace, and their health insurance premium was $1,772 per month. They received an “advanced premium tax credit” benefit of $1,279 per month, which was paid directly to the petitioners’ health insurer and applied to the cost of their premiums. The petitioners filed their return ten days late, showing a tax liability of $12,821 for 2018. However, not…