Throughout the summer, Americans for Tax Reform will be highlighting the most outrageous new powers that the IRS will have under the Obamacare law.  According to a report from GAO, the IRS is tasked with nearly four dozen new powers under that law.  Each day, one will be selected for a brief review.

Obamacare creates a tax credit for small employers to comply with Obamacare.  There’s only one problem—the tax credit is so complex, the IRS and CBO report that no one is using it.