Affordable Care Act: With Minor Exceptions, Controls and Procedures for Collection of the Shared Responsibility Payment and Excess Advance Premium Tax Credit Were Effectively Established

The Director, Collection, Small Business/Self-Employed Division, should implement a programming change to ensure that SRP modules that were closed as below tolerance are included when establishing a new or revised installment agreement.

The Director, Collection, Small Business/Self-Employed Division, should ensure that the Tax Year 2015 SRP modules with misapplied payments are corrected and monitor the situation until it is clear that the problem has been solved.