If Republicans don't add mandate repeal to their tax package, the administration could direct the IRS to stop enforcing the requirement. And there’s some precedent for ignoring provisions of the Affordable Care Act.
“There is a lot of latitude in how you enforce the tax code,” said Partner Nicole Elliott. “We definitely were not taking a really hard enforcement position on the individual mandate, and I don’t think the IRS has taken a really strong enforcement position on the individual mandate to date.”
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