Notice: This CMS-approved document has been submitted - Philips ...
Notice: This CMS-approved document has been submitted - Philips ... Notice: This CMS-approved document has been submitted - Philips ...
CMS-1403-FC Another commenter does not believe it is appropriate to penalize all of the partners in a practice, when only one individual is guilty of tax evasion. One commenter requests that we define, in greater detail, the term “reliable information,” and also that we assure some formal type of appeals process apart from a simple rebuttal. Another commenter questions if there is a mechanism in place whereby a potential new hire can be held harmless should his or her potential employer find itself in a delinquent status within a 12-month period. One commenter questions whether the burden of reporting an adverse legal action would be placed upon the individual saddled with the action rather than his or her group managing partners, for sometimes the principals are not aware of the actions of their employees. Another commenter stated that at a minimum, the third party involved should be sent notification of the provider’s revoked billing privileges 18 months before the date of revocation. One commenter believes that this provision is not logistically possible because it raises too many issues, including taxpayer privacy, equal opportunity employment concerns, and perhaps even whistleblower triggers regarding noncompliance. Response: Section 189 of the MIPPA requires that CMS take all necessary steps to participate in the 280
CMS-1403-FC Federal Payment Levy Program (FPLP) under section 6331(h) of the Internal Revenue Code of 1986. The FPLP process allows CMS to levy current and future payments until the tax delinquency is eliminated. After reviewing comments received in response to our solicitation for comments regarding whether we should consider revoking billing privileges or taking some other administrative action when a physician or NPP has a Federal tax delinquency that cannot be levied through the FPLP process, we are considering whether future rulemaking or administrative action is needed in this area. We appreciate the public insight regarding our solicitation for comments and will consider these comments in developing any future rulemaking proposals; however, we continue to maintain that physicians and NPPs should resolve any existing Federal tax delinquency before enrolling in the Medicare program or as soon as practical if the physician is enrolled in Medicare. 3. Denial of Enrollment in the Medicare Program (proposed §424.530(a)(6) and (a)(7)) Currently, owners, authorized officials, and delegated officials of physician and NPP organizations and individual practitioners, including physicians and NPPs, can obtain additional billing privileges by establishing a new tax 281
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<strong>CMS</strong>-1403-FC<br />
Federal Payment Levy Program (FPLP) under section 6331(h)<br />
of the Internal Revenue Code of 1986. The FPLP process<br />
allows <strong>CMS</strong> to levy current and future payments until the<br />
tax delinquency is eliminated.<br />
After reviewing comments received in response to our<br />
solicitation for comments regarding whether we should<br />
consider revoking billing privileges or taking some other<br />
administrative action when a physician or NPP <strong>has</strong> a Federal<br />
tax delinquency that cannot be levied through the FPLP<br />
process, we are considering whether future rulemaking or<br />
administrative action is needed in this area. We<br />
appreciate the public insight regarding our solicitation<br />
for comments and will consider these comments in developing<br />
any future rulemaking proposals; however, we continue to<br />
maintain that physicians and NPPs should resolve any<br />
existing Federal tax delinquency before enrolling in the<br />
Medicare program or as soon as practical if the physician<br />
is enrolled in Medicare.<br />
3. Denial of Enrollment in the Medicare Program (proposed<br />
§424.530(a)(6) and (a)(7))<br />
Currently, owners, authorized officials, and delegated<br />
officials of physician and NPP organizations and individual<br />
practitioners, including physicians and NPPs, can obtain<br />
additional billing privileges by establishing a new tax<br />
281