and the costs with respect to individuals not so covered will not be borne by the program.” 42 C.F.R. § 413.9(b)(1). 2. Plaintiffs say that because they cannot collect outstanding debts from QMBs and are therefore compelled to accept the partial reimbursement for Medicare bad debt associated with QMBs, they necessarily recover only a fraction of the money owed to them under the statute. Further, because these lost moneys must be made up from other sources, the costs incurred with respect to QMBs are necessarily borne by patients not covered by the Medicare program. Plaintiffs thus argue that the apparent conflict between §§ 1395x(v)(1)(T) and 1395x(v)(1)(A) makes the statute ambiguous. See Comm’r of Internal Revenue v. Tufts, 461 U.S. 300, 315, 103 S.Ct. 1826, 75 L.Ed.2d 863 (1983) (<HOLDING>). 3. Subsections 1395x(v)(l)(T) and
recognizing the conflict holding that the apparent conflict between two subsections of the tax code renders the facial meaning of the statute ambiguous holding that the court must consider the adequacy of the inquiry into the conflict the extent of the conflict and the timeliness of the motion holding that the conflict must be so significant it renders verdict unreliable recognizing that where the statutory language is not ambiguous  the plain and ordinary meaning of the statute must be given effect