IMPORTANT: Section 4980H of the Internal Revenue Code (IRC) outlines employer shared responsibility provisions. Compliance with IRC is determined by the IRS, based on annual tax filings. The fastest way to resolve an issue regarding an employee’s coverage or advance premium tax credit eligibility is to work directly with the employee; an appeal is not required. For more information about how to resolve this issue without a hearing, read the Appeal FAQs for Employers, email the Appeals Program at [email protected], or call 1-855-859-2512.