The IRS lacks the internal processes and procedures to ensure that taxpayers are complying with the Affordable Care Act's individual mandate, according to a report by the Treasury Inspector General for Tax Administration released Thursday (May 7). Delaying employer and insurer reporting requirements has rendered the IRS unable to determine whether workers are actually covered by the minimum insurance necessary to comply with the ACA, the inspector general found in the analysis dated March 30. Forms used by insurers and...