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 that qualify for the one year delay will not face ACA related penalties under with 4980H (a) or (b) 1 until January 1, 2016 or the first day of their non-calendar year plan year that begins in 2016 (assuming they are also eligible for the fiscal year transition).