IMPLEMENTING NATIONAL HEALTH CARE Taxpayers and IRS to be Challenged as Never Before
Unless there is a substantial change in leadership in Washington in the next election, the Patient Protection and Affordable Care Act (PPACA) will go into effect as planned. The reason is the Supreme Court upheld the Act as constitutional in the case of National Federation of Independent Business v. Sebelius, Sup. Ct. Docket Nos. 11-393 and 11-400, June 28, 2012. Through its decision, the Supreme Court paved the way for the national health care program to roll ahead.
The IRS is just one of several federal agencies responsible for implementing the legislation. Specifically, the IRS is responsible for the enforcement and administration of forty-seven of the Act’s tax-related provisions. This Special Report addresses the role that the IRS will play in enforcing and administering the PPACA. My focus here is solely on the question of how the IRS can be expected to play an ever-growing role in your life and in the day-to-day affairs of every business in the nation as the tentacles of the PPACA wrap themselves around the most important and personal elements of your private life.
In this Special Report, I outline the tax-related provisions, costs, new taxes, advocacy issues and administrative challenges which affect both the IRS and the taxpayer.