"CMS announced the 1411 notices would be provided to 'certain employers' whose employees enrolled in an Exchange with advance premium tax credits. Furthermore, these 'certain employers' would only be receiving the 1411 notice if the Exchange has the address of the employer.... Despite the notices only going to 'certain employers' the FAQ makes it clear that the IRS will independently determine any liability for an employer under 4980H without regard to whether a 1411 notice was issued or whether the employer engaged in any appeals procedure. This goes directly against the plain language of 4980H."