It argues that the government's energy calculations are based on an outdated computer model that does not acknowledge people's desire to shower more often, use home entertainment and live in hotter homes.

BBC: ANALYSIS

Some critics of the health bill question whether the IRS, which has struggled in recent years with budget problems, staffing shortages and outdated computer systems, will be up to the job of enforcing the mandate and efficiently handling the subsidies.

NPR: IRS Faces Tough New Duties Under Health Overhaul