Comments on Amendments to Section 6041 of Internal Revenue

On behalf of the Retail Industry Leaders Association (RILA), I write pursuant to Notice 2010-51 (the Notice) and the request for comments on amendments made to Section 6041 of the Internal Revenue Code of 1986 (the Code)1 by Section 9006 of the Patient Protection and Affordability Care Act of 2010 (PPACA). 2 Specifically, this letter offers RILA’s views on the expanded information reporting requirements and recommendations for minimizing burden and avoiding duplicative reporting.