As congressional Republicans debate whether they should repeal the ACA's individual mandate in tax reform, the IRS says it will enforce the employer mandate "for 2017 and future years." The agency will start sending out collection notices for companies that owe penalties from 2015 later this year, according to its website. Employers will have 30 days to respond to the notice, and one Republican consultant says the move may push the GOP-led Congress to try to repeal both mandates by...