It all comes down to this. Which of President Obama’s tax hikes is the absolute worst? As the Louisville Cardinals face off against the Michigan Wolverines, so will the Individual Mandate Penalty and the Payroll Tax Hike. ATR’s Obama Tax Hike Tourney has given taxpaying bracketologists a chance to win prizes like gift cards, autographed books, and a basketball signed by Grover Norquist.

The Payroll Tax Hike and the Employer Mandate Penalty Tax both coasted their way into the “Foul Four,” but the latter was unable to qualify for the championship. On the other side of the bracket, the Death Tax Hike’s exciting run came to an end as it was trumped by the Individual Mandate Penalty. This set the stage for a contentious matchup on April 9 between two tax hikes

If paychecks seem smaller this year, it is no coincidence. The Payroll Tax Hike, which took effect on January 1, 2013, will cost small business owners and their employees an additional $86 billion. The Individual Mandate Penalty will not take effect until next year, but it will also cost taxpayers billions of dollars. The excise tax applies to anyone who does not purchase “qualifying” health insurance, as defined by a group of Obama-appointed bureaucrats in the Department of Health and Human Services.

Participants can receive an additional entry for the prize drawing by correctly picking the worst Obama tax hike. Which one will it be? Make your pick at by midnight on Tuesday, April 9.

Obama Tax Hike Tourney