The IRS wants to know what you think!

That’s correct the IRS is soliciting public comment about the Affordable Care Act (ACA). According to IRS attorneys, beginning in 2014, under the provisions of ACA, employers not offering “affordable” health coverage to their employees (only applies to companies having fifty (50) full-time employees or more) may be required to make a “shared responsibility” payment. Tax lawyers report the IRS is asking for input about how the agency might best work with employers to provide helpful compliance information and guidance.

IRS Notice 2011-36 asks for public comment on several topics. Many will likely affect the agency’s future approach to issues like how best might employers determine who is a full-time employee. Most tax attorneys applaud the IRS’s outreach effort and believe it will save both the government and taxpayers millions of dollars otherwise caused by confusion and a less than well-thought out approach for dealing with enforcement of this new legislation.

IRS attorneys claim the agency’s request for comment is designed to help ensure the IRS receives input from those most affected. The agency wants to know how best to implement the shared responsibility provisions in a way that is workable and administrable for employers. So the government, tax lawyers and business interests around the country are all encouraging you to speak up if you believe you have some helpful thoughts on the subject.

Another area in the notice, according to tax attorneys, involves questions concerning the coordinated approach between the Departments of Treasury, Labor, and Health and Human Services. ACA compliance and enforcement require the three agencies work together to develop a unified regulatory scheme in connection with ACA. Accordingly, tax lawyers point out the notice also solicits input on how the three Departments should interpret and apply some of the Act’s provisions.

If you are interested in offering comment to the IRS or have questions about the agency’s recent notice request, you are encouraged to go to the its website ( to get more information.

If you are ready to tell the IRS what you think, there are three ways to submit comments.

E-mail to: Include “Notice 2011-36” in the subject line.

Mail to: Internal Revenue Service, CC:PA:LPD:PR (Notice 2011-36), Room 5203, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044.

Hand deliver to: CC:PA:LPD:PR (Notice 2011-36), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue NW, Washington, DC, between 8 a.m. and 4 p.m., Monday through Friday.

Tax lawyers warn the deadline for comments to the IRS is June 17, 2011. So if you’ve got something to say, better say it before June 17th.


Segal, Cohen & Landis
9100 Wilshire Blvd. Ste. 601E
Beverly Hills, CA 90212
(310) 285-3999

Leave a Comment