On numerous Letters 226J I have reviewed in personal exercise a number of companies received a proposed penalty for months through which the employer entered codes that must have shielded the employer from the employer mandate penalty (such as getting into code 1C on line 14 and code 2F on http://aca-experts-rochester-ny.designi1.com/9261629/top-latest-five-1094-c-filing-urban-news