"Our job is in tax administration, we’re not the tax policy people.”

The interplay and fallout are a bit complicated. Let's start with the coming pain. The confusion mentioned by IRS Commissioner John Koskinen in a speech he gave largely has to do with a few factors, including a lack of budget for enough people to process returns and the implementation of individual mandates and tax credits in the Affordable Care Act. But that's not where the biggest pain for businesses resides.

Now it’s a tax and you’re charged for it.