The aorta is the largest artery in the body. The aorta begins at the top of the left ventricle, the heart's muscular pumping chamber. The heart pumps blood from the left ventricle into the aorta through the aortic valve.
But the text of the ACA is very clear in stating that taxpayers who donât pay their ACA penalty are not subject to levies, liens, or criminal prosecution. The only way that the IRS can collect the ACA penalty is if you pay it voluntarily, or if youâre owed a refund.
Through an ACA loophole, Applicable Large Employers can offer self-funded, low-cost MEC plans (priced under $100 per employee per month) and satisfy the employer mandate to offer a group plan, thus avoiding the $2,000 penalty, but remaining open to the $3,000 penalty.