"The IRS used third-party data to the extent that the data were available to identify the covered entities required to file Form 8963, Report of Health Insurance Provider Information. However, third-party data were not available for all covered entities that are required to file.... 665 (53.9 percent) of the 1,233 providers that were listed on Forms 8963 were not included in premium information from third-party sources.... [R]egulations do not provide a process for the IRS to correct the health insurance provider fee for all covered entities once the final fee letters are distributed.... TIGTA recommended that the Commissioner, Large Business and International Division, work with the Department of the Treasury to amend the regulations to provide for a reconciliation process to ensure that the fee is accurately allocated among covered entities. The IRS disagreed with this recommendation[.]"  MORE >>