Client filed extention for 2016, did not pay estimated tax. Tax due was $835 including penalty of $695 for no health insurance. Recieved a letter from IRS stating that he only owed $148 which includes penalty and interest for late payment. The notice CP14 seems to indicate the total amount due is less the $695 penalty. I seem to remember something about an executive order directing the IRS to not enforce penalties for the healthcare. Anyone aware of this?
Thanks for responses