Today, the IRS issued Notice 2015-9, which provides limited relief for taxpayers who have a balance due on their 2014 income tax return as a result of reconciling advance payments of the premium tax credit against the premium tax credit allowed on the tax return.  Under the Affordable Care Act (ACA), an eligible individual who is covered, or whose family member is covered, under a qualified health plan through an affordable insurance exchange is allowed a premium tax credit under Section 36B.  ACA further provides that a taxpayer may receive assistance in paying premiums for coverage in a qualified health plan through advance payments of the premium tax credit.  Changes in the circumstances on which the advance credit payments are based could result in a difference between the amount of advance credit payments and the premium tax credit to which a taxpayer is entitled.  The notice recognizes that these changes could lead to penalties for failure to pay or for understatement of estimated tax.  The notice provides relief to taxpayers that could be affected by these penalties if certain conditions are met.  The notice also includes procedures for claiming such relief.