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The Five Flavors of Employer Mandate Acknowledgment Letters
HUB International Link to more items from this source
[Guidance Overview]
June 27, 2018
"[T]hese IRS acknowledgment letters still aren't bills. Even though some of the letters say how an employer can pay the penalty, if the employer owes something, the employer will get a separate CP220J once the penalty has been assessed.... The appeals process for these letters is more formal than the process for the Letter 226J, which usually just involves providing information."

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