The IRS released preliminary figures that show about three-quarters of taxpayers indicated they had qualifying health insurance in 2014. Carolyn Kaster/AP hide caption

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Lou Graham prepares taxes in Connecticut and is ready to answer client questions about the Affordable Care Act. Jeff Cohen/WNPR hide caption

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Tax Preparers Get Ready To Be Bearers Of Bad News About Health Law
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IRS Commissioner John Koskinen testifies Friday on Capitol Hill. Koskinen was asked to explain the disappearance of emails that could relate to a probe into the targeting of Tea Party groups. J. Scott Applewhite/AP hide caption

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Former Internal Revenue Service official Lois Lerner speaks March 5 on Capitol Hill during the House Oversight and Government Reform Committee hearing on the the agency's targeting of Tea Party groups. Lauren Victoria Burke/AP hide caption

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Former IRS official Lois Lerner, during March 5 testimony before the House Oversight and Government Reform Committee. Lerner has repeatedly invoked the Fifth Amendment during congressional appearances on the scandal. Lauren Victoria Burke/AP hide caption

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House Ways and Means Committee Chairman Rep. Dave Camp, R-Mich. (center), flanked by the committee's ranking member, Sander Levin, D-Mich. (right), and Sam Johnson, R-Texas, listen on Capitol Hill April 9 as the panel debates whether IRS official Lois Lerner's refusal to testify to Congress deserves criminal prosecution. J. Scott Applewhite/AP hide caption

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Conservatives have criticized the new Internal Revenue Service rules for political dark money as an Obama administration attempt to gain political advantage. Susan Walsh/AP hide caption

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Lois Lerner, the head of the IRS division that handles applications for tax-exempt status, listens to opening statements during a hearing before the House Oversight and Government Reform Committee before refusing to testify on May 22. Chip Somodevilla/Getty Images hide caption

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