if you want a fix write to your senators and reps to get the law changed. it's Congress that passes the tax laws, not the IRS. even more worrisome is that the present administration is trying to eliminate subsidies altogether.
as for the tax courts, they look into Congressional intent when the laws were written and what the law actually says to see if the actual law complies with Congressional intent. There was no mention of NOL's. Your chances of winning are virtually nil. then consider the cost of going to court. say for some reason the Tax Court was to agree with you. The IRS has the right to object and have it taken to a higher court. More attorney costs for you.
there are many bad provisions in the tax code. worse is that within the law different tax courts can arrive at different decisions.
don't know what your personal situation is, but you may be trading income taxes for subsidies. you save on income taxes due to the NOL but lose out on subsidies.
you might want to consider High Deductible Health Plan - no subsidies. search the web - as others have said there is no requirement to use the Marketplace.
