Today the Supreme Court denied the challenge to the ACA in California v. Texas.
For taxpayers who filed protective claim letters, this means they will not be receiving refunds.
The challenge to the ACA was denied on procedural grounds with the Court finding that harm to the plaintiff was eliminated with the $0 fine for failing to obtain minimum essential coverage. The Tax Cuts and Jobs Act of 2017 effectively did away with the individual coverage mandate by wiping out the associated penalty.
The opinion of the Court may open the door for future suits to be filed.