The IRS does make the rules. The Congress makes the laws. If Congress passed a law requiring employees to no fire employees or reduce there hours then there wouldn't be a loophole.
Laws = Congress / Rules = faceless bureaucrat dictators.
What is really going on here is that the IRS is, on its own, rewriting this piece of unconstitutional sh1t as it sees fit in order to subjugate us even more. Which is as unconstitutional as the original law itself.
Thank you for clarifying, Sirius. :-) So the Congress would be bureaucrat dictators with whom we are familiar? And of course, *everyone* knows HRH & his jester, Joe.