On June 16, 2020, the Tax Court issued a Memorandum Opinion in the case of Abrego v. Commissioner (T.C. Memo. 2020-87). The issue before the court in Abrego v. Commissioner was whether the petitioners received excess advance payments of the premium assistance tax credit (commonly known as the premium tax credit or PTC) allowed under section 1412 of the Patient Protection and Affordable Care Act, which in turn increased their tax due by the amount