This article was originally published by the accounting firm Skoda Minotti. You can view the original post here. The Internal Revenue Service (IRS) recently announced, without much fanfare, that it is now issuing penalties for employers who have violated the employer mandate for the 2015 tax year. In a posting to a series of frequently asked questions (FAQs), the IRS announced in early November that it was beginning to issue Letter 226-J, which contains detailed information concerning the penalty assessment. This process demonstrates that the IRS is now pulling together information from the Affordable Care Act (ACA) marketplaces and IRS Forms 1095-C to generate the penalties.