This infographic outlines the process of responding to Letter 226J from the IRS for the 2016 tax year.

Use this as a guide as you set up your internal process for developing a response.

The infographic describes the procedure undertaken by the IRS to determine whether:

  • An organization has not complied with the ACA
  • How penalties are calculated
  • How you can mount a defense to eliminate or reduce your proposed ACA penalties
  • Types of 227 letters the IRS can send to an ESRP Response

For any questions or a consultation on addressing IRS Letter 226J, reach out directly to Gregg Kasubuchi of First Capitol Consulting at (213) 355-5108 or at