Among the IRS' biggest tasks will be to:<quoted text>
The Center for Consumer Information and Insurance Oversight (CCIIO) oversees the implementation of the provisions related to private health insurance.
*Collect information from employers and insurers: The ACA requires employers to tell the IRS whether an employee has insurance.
At the end of the year, insurers must provide the IRS and policyholders a form verifying coverage status and individuals must include those forms with their federal tax return.
*Figure out who qualifies for subsidies or Medicaid: When a person applies for coverage on an exchange, the information he provides will be cross-checked with income, job and coverage information from the IRS. That cross-check will determine whether someone is eligible for a premium credit, or if he's eligible for Medicaid, which the ACA expanded.
While the IRS is authorized to share income and other data with the exchanges and some federal and state agencies, those third parties may only use that information for determining eligibility for coverage and subsidies, according to the TIGTA report.
*Determine who must pay a penalty: Starting in 2014, individuals must buy qualified health insurance or pay a penalty. Some groups are exempt from the new rule, including those whose income is so low that they're not required to file a tax return.
In 2014, the penalty will be no more than $285 per family or 1% of income, whichever is greater. In 2015, the cap rises to $975 or 2% of income. And by 2016, the penalty would be up to $2,085 per family or 2.5% of income, whichever is greater. The dollar amounts for a single adult would be $95,$325 and then $695 during that same time period.
(Sheesh...$2085 per family sure helps those struggling already.)
The law prohibits the IRS from putting liens or levies on your property to collect the penalty. It may, however, be able to withhold your future refunds if you don't pay.
(In other words, they're fairly impotent to collect penalties.)
*Penalize employers that don't provide affordable coverage: Starting next year, employers with 50 or more employees must provide affordable, qualified coverage to employees. If they don't, they have to pay an "Employer Shared Responsibility payment." The IRS must establish rules and guidance for employers in this regard and collect the penalty from them.
The Supreme Court ruled Obamacare a tax law, so sounds to me like the IRS has a pretty big role - enforce and punish.