The Internal Revenue Service will have problems processing monthly claims from the Health Coverage Tax Credit if participation in the program significantly increases, according to a report by the Treasury Inspector General for Tax Administration. The IRS handled a 67% increase in the number of participants whose health plans received monthly payments last year, but it will have problems if there is a big increase in participation because of mandates from the American Recovery and Reinvestment Act of 2009 or new health care legislation, according to the report.

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