The Internal Revenue Service (IRS) has begun mailing notices to employers the agency believes may have been Applicable Large Employers or ALEs in 2015. These notices, Letter 5699, essentially notify possible ALEs that the IRS has not received their filing for reporting year 2016, and it requests that the recipient notify the agency of the reason it did not fulfill its filing obligation. If you have received IRS Letter 5699, we may be able to help you.