The New York Times 11/16/2017 reports that as the GOP and the Trump Administration make efforts to repeal the ACA, the IRS has started, “for the first time, to enforce one of the law’s most polarizing provisions: the employer mandate.” The article says the IRS will soon send letters to thousands of businesses – “many of them small or midsize” – indicating that “they owe the government money because they failed to offer their workers qualifying health insurance.” Under the ACA, companies with 50 or more workers must “offer their employees affordable insurance or pay stiff tax penalties.” The first set of letters will be sent to businesses which failed to meet this requirement in 2015. The delay in the notification is due to the fact that the IRS was building its compliance systems.