The IRS is contacting applicable large employers (ALEs) that may owe a shared responsibility payment by letter (226J). Updated frequently asked questions (FAQs) on the IRS website describe ALE responses to the letters.

• Take Away. “Regardless of whether an ALE believes that it (or any of its members) owes an assessment, it should be on the lookout for Letter 226J and be prepared to respond promptly,” Edward Leeds, Counsel, Ballard Spahr LLP, Philadelphia, told Wolters Kluwer.

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