NATSO has learned that the Internal Revenue Service (IRS) may be starting to send out notices to employers regarding potential tax liability under the Affordable Care Act (also known as "Obamacare") employer mandate for calendar year 2015. Calendar year 2015 was the first year of reporting under the 6055 and 6056 reporting requirements (forms 1094 and 1095). The data for 2015 calendar year reporting was due to the IRS in March of 2016. The IRS has been reconciling this data and this is why the 2015 notices are being sent. More