The IRS has been sending penalty notices to more than 30,000 businesses nationwide, advising them that lack of coverage availability will bring them some pretty stiff fines.

Donald Trump claims he's gotten rid of the Affordable Care Act—but even as he touts the death of the law that increased the number of insured Americans by millions, the IRS is busy stepping up its enforcement of the employer mandate.

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Marlene Satter

Marlene Y. Satter has worked in and written about the financial industry for decades.