[KarlInOhio]

So what happens (besides massive audits) if a company tells the IRS to pound sand?

They don't get Obamacare waived for this year even if they are below 100 employees.

[RossA]

If a business reduces employees to less than 100 and then refuses to swear as to why it did it, the freedom of speech case would put a few more twists into Mr.Pretzel(aka John Roberts).