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.
Beginning on January 1, 2014 companies will need to decide whether to Play or Pay under the Affordable Care Act (ACA). New Code Â§4980H will require employers to offer 95 percent of their full-time employees minimum essential coverage or pay a penalty.