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.
1 Many changes apply to implement the health exchanges for the individual market (to satisfy the individual mandate).  Large employers (more than 50 employees) must pay a penalty if they fail to provide coverage (pay or play). Small employers escape this penalty. But if an employer (large or small) offers coverage, it must follow the rules contained in the ACA listed above and those described in Part 1, except as otherwise noted.