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.
Excise Tax Penalty and Exceptions. In September of 2013, the IRS and the Department of Labor (DOL) issued guidance stating that medical reimbursement plans were group health plans for purposes of the ACA market reform provisions and, by their very nature, violate the no-annual-dollar-limit and required-preventive-health-services requirements.