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IRS Releases Sample Notice of 2015 Employer Shared Responsibility Liability
Thomson Reuters / EBIA 
[Guidance Overview] Mar. 2, 2018
"The IRS has released sample Notice CP220J, which will be used to notify applicable large employers (ALEs) that the IRS has charged them, for one or more months, an employer shared responsibility payment (ESRP)... ALEs receiving the Notice should already have received a Letter 226J and hopefully were able to make any necessary changes to their prior reporting to minimize their ESRP liability[.]"
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