George Hani discusses the Supreme Court hearings on the constitutionality of the Affordable Care Act. The first arguments focus on whether it is premature for the court to consider a challenge to the individual mandate, which requires almost every individual to buy health insurance by 2014 or pay a penalty, on account of the Anti-Injunction Act (AIA), a federal tax law that says that a taxpayer cannot challenge a tax, at a minimum, until it comes into effect. Hani says that if the government wins its argument that the AIA shouldn’t apply in this case it could bring more challenges to other tax laws that previously were believed to be barred by the AIA. "If the government wins on its AIA argument, tax practitioners will seize the language with the eye toward bringing additional challenges to the tax law which previously were believed could only be brought after assessment and collection," Hani said.