Not sure what ACA has to do with this, but if you haven't filed your 2016 tax return and think you might have a refund, you must file the tax return by 07/15/20 (Yes, the IRS extended that deadline from 04/15/20 to 07/15/20).

Here is the link to the article; https://www.wsj.com/articles/taxpayers-race-to-file-refund-claims-if-obamacare-is-struck-down-[phone...

The premise was that if the Supreme Court overturns Obamacare that could invalidate the additional Medicare and Net Investment Income taxes that were paid with the 2016 return.  The statute of limitations expires 3 yrs post filing.  Unless one files a protective claim...

I was asking whether anyone had given this matter any thought, and whether it might make sense to file the protective claim for both 2016/17, or what risks that might entail.