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.
Employers are subject to a $100 per day ($36,500 per year) per employee penalty if they reimburse or pay any portion of individual health coverage premiums on either a pre-tax or post-tax basis. Under the ACA rules this reimbursement creates a non compliant group health plan.