This weekend, Louisville, Wichita State, Michigan, and Syracuse will compete in Atlanta for the NCAA Men’s Basketball National Championship.  The “Foul Four” of ATR’s Obama Tax Hike March Madness Tourney is also set, and there is still time to make picks and be eligible for prizes.

In the Obamacare bracket, the Health Insurance Tax Plan’s 40 percent excise tax on comprehensive first-dollar health insurance plans was no match for the Individual Mandate Penalty, as the IMP moved on easily with 73 percent of the vote. The final Saver and Investor bracket matchup was much closer. The Capital Gains Tax Hike (from 15 to 20 percent after the Obama fiscal cliff) suffered a tough 51 to 49 percent loss to the Death Tax Hike.

On the other side of the bracket, small business owners and middle class workers both had tough choices to make. First, the Payroll Tax Hike cruised to victory with a 72 to 28 percent win over the Special Needs Kids Tax Hike.  Then, the Employer Mandate Penalty Tax closed out the “Expensive Eight” by defeating the 4.6 percent Small Business Tax Rate Hike by a 63 to 37 margin.

To summarize, this weekend’s “Foul Four” matchups will be the Individual Mandate Penalty vs. the Death Tax Hike and the Employer Mandate Penalty vs. the Payroll Tax Hike. Voting closes at midnight on April 7. Decide which of these terrible tax hikes will make the finals at www.atr.org/taxtourney.