You make an interesting point. With health care spending at $165 billion, a large fraction of which is payments to doctors (I don't know how large, but my impression is about half) and the new tax rules expected to bring in an extra $250 million, much of which will come from taxpayers who are not doctors, it sounds like the financial hit per doctor would be negligibly small.

Let's say for the sake of ease of calculation that total payments to doctors are $84 billion a year, and the tax hit to doctors will be $120 million per year. That's one-seventh of one percent of gross revenue. Obviously, these numbers aren't accurate, but it should give an order-of -magnitude feel for the actual molehill that the CMA is trying to make a mountain out of.