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The Next ACA Constitutional Hurdle: Employer Due Process vs. Taxpayer Privacy
Tucker Ellis LLP 
Mar. 10, 2016
"[T]he drafters [of the ACA] directed [HHS] to address this issue in a report to Congress by January 1, 2013, and to work with the Department of Treasury and other agencies to establish an advance notice and appeal process in compliance with employees' and employers' rights. HHS and the Department of Treasury have not cleared this hurdle, which may prevent the Department of Treasury from collecting employer shared responsibility excise taxes for failure to provide affordable coverage. Will HHS belatedly step up to resolve this issue, or will we be back in the U.S. Supreme Court?"
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