The enforcement of the Affordable Care Act is in the hands of the Internal Revenue Service, which in recent years has faced budget cuts and high turnover among senior managers. The one-year delay in applying the law's requirements to big companies deprives the agency of much of the information it needs to find out who has coverage. When Congress wrote the health care law, it barred the IRS from using criminal prosecutions, liens and foreclosures to enforce the law.

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