WSJ article (2020-7-14) re Protective Claim for refunds re ACA?

Anyone have advice re filing of a "Protective Claim" for undetermined refund amount?

WSJ article discusses need to do so by tomorrow to avoid expiration of 3 year limit for refund claims for 2016 tax year (if filed on deadline, later if extension was used) in event ACA deemed unconstitutional and thus additional medicare/investment taxes also ruled invalid.

Thanks.