The Internal Revenue Service will function as the government’s chief enforcer for health care reform... monitoring both businesses and individuals to certify whether they have the insurance coverage the government requires.
The [IRS] will [monitor and enforce] compliance with the individual and employer insurance mandates... how and when health care is paid for, when health insurance is purchased... [and] minimum level[s] of health insurance.... [The] IRS [will] monitor individuals and employers and punish those who do not comply.
Every individual and most businesses [will be] required to report to the IRS, on their tax returns, whether they have purchased or provided the required level of coverage and disclose to the IRS which months, if any, in which they failed to do so....
How will they accomplish these new job responsibilities? They will hire 16,500 new IRS agents, to be paid for with $10 billion of taxpayers' money, according to the Congressional Budget Office (CBO).
The additional funding, which was not included in the bill's $940 billion price tag, will be necessary to carry out the IRS's new health care insurance monitoring and enforcement duties, says the CBO.