I thought this was a bizarre solution.  The IRS has been halting return processing for anyone with a 1095-A who failed to file the 8962 for years.  And these letters come out quickly!  Not like a CP2000 that shows up 18 months later.  Their position has been no 8962 = no refund.  Now suddenly no 8962 = no problem?  I'll believe it when I see it!