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.
How are Employer Mandate Penalties Calculated? There are two separate penalties (an âAâ penalty and a âBâ penalty). An employer will never be required to pay both penalties in the same year. âBâ Penalty. The âBâ penalty applies if the employerâs health plan fails to meet the minimum value requirement or affordability requirement. This penalty is also triggered when one fullâtime employee receives a federal premium subsidy when shopping in the Marketplace.