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.
A violation of the act or this regulation is subject to. administrative sanctions as provided in section 305 of the act, including the imposition of. civil money penalties, where applicable. Compliance is enforced by the agencies listed in. section 305(b) of the act (12 U.S.C. 2804(b). (b) Bona fide errors.