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Although Obamacare’s initial rollout problems have been resolved, the administration is still running into problems implementing the law. But this time it’s not the website, it’s the IRS.

The Internal Revenue Service is responsible for enforcing major provisions of the health care law—including administering subsidies to people who enrolled on the state and federal exchanges, as well as enforcing mandates by issuing tax penalties to those who don’t have health coverage.

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