Legislation to temporarily delay Medicare physician payment cuts, passed by Congress and awaiting President Obama's signature, also establishes a data match program between the Centers for Medicare and Medicaid Services and the Internal Revenue Service to aid in identifying fraudulent providers.

The data match provision is an amendment to the health care reform law, under which the IRS is mandated to collect new data from employers and consumers to support the eligibility determination and documentation and verification processes for government-paid premium and cost sharing subsidies, and to fight fraud.

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