https://politifact.com/factchecks/2013/jun/12/dave-joyce/rep-dave-joyce-says-irs-must-carry-out-47-provisio/
Rep. Dave Joyce says the IRS must carry out 47 provisions of the health care law – PolitiFact
Jun 12, 2013 - "47 - New provisions ObamaCare charges the IRS with implementing, according to the Government Accountability Office."
health care lawdave joycethe irsmust carryrep