Despite the layoffs and resignations at the IRS over the last several months, the agency has been actively enforcing the Affordable Care Act as it’s used by applicable large employers, known as ALEs — those with more than 50 full-time equivalent employees during the preceding year.
If the IRS contacts an ALE about noncompliance or an untimely filed form, speed is necessary to obtain the relevant information to avoid a penalty assessment — or to fight one.
