Why did I receive this Letter?
The IRS used the information you provided on Forms 1094/5-C and determined that you are potentially liable for an ESRP.
Where did the IRS get the information used to compute the ESRP?
The IRS used form 1094/5-C filed by the ALE and the individual income tax returns of your full-time employees to identify if they were allowed a premium tax credit.
Is this Letter a bill?
No, the Letter is the initial proposal of the ESRP.
What do I need to do?
Review the Letter and attachments carefully and complete the response form by the date provided.
What do I do if the information is wrong or I disagree?
Follow the instructions in the Letter to provide corrected information for consideration by the IRS. The IRS will reply with an acknowledgement Letter informing you of their final determination.
Do I have appeal rights?
Yes, the acknowledgement Letter that you receive will spell out all your rights, including your right to appeal.