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.
Waivers, however, are still a form of ACA penalty exemption. They can be claimed by filling out Form 8965, Health Coverage Exemptions and attaching it to your federal tax return. Going forward, these special waivers may be more difficult to obtain.