As the Service continues to enforce Obamacare’s employer mandate… Employer groups fight back. Businesses with 50 or more full-time employees but no affordable health plan owe a tax if their workers buy coverage on an exchange and receive a tax credit. In late 2017, IRS began sending letters to what it believes are noncompliant employers, notifying them of their potential liability for the fine. Several employer lobbying organizations say IRS’s enforcement is improper because employers didn’t first get a notice from the marketplace that the employee received a tax credit. They also allege that IRS’s enforcement policy runs contrary to Trump’s executive order on Obamacare directing federal agencies to reduce burdens. House Republicans are probing whether the Service’s actions are appropriate, too.