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About Us

Alicia J. Haff, JD, partner in the Law Office of Haff & Raggio, PLLC, has practiced law in Texas since 1997, having obtained her Bachelor of Arts in History from Trinity University in 1992 and her Juris Doctorate from the University of Texas School of Law in Austin in 1996. After litigating on behalf of employers on various issues for over a decade, Alicia’s primary focus today is in defending employers in Governmental audits including Wage & Hour, I-9s and Health & Welfare matters, including ACA compliance.  To that end, she obtained her Texas General Lines License in 2007 and is certified as a Patient Protection and Affordable Care Act Professional.  As part of her practice, Alicia is retained on a regular basis by clients to defend IRS 226J penalty assessments as well as respond to IRS Letters 5699/5005-A relating to late filings of 1095-C Forms.  Alicia was instrumental in creating an ACA tool that allows the law firm a unique advantage in time reduction when responding to the IRS inquiries.  Her extensive knowledge of ACA regulations and the related 1094/1095 codes to be used is key to successful outcomes for clients faced with these ACA penalty assessments.

Elizabeth Raggio, JD, – Director of Compliance in the Law Office of Haff & Raggio, PLLC. Her prior experience includes working as the Employee Benefits Compliance Officer for Frost Insurance where she supported benefits producers and account managers across six Texas offices and serving as a Senior Legislative Analyst for Xerox Corporation and the Texas Medicaid and Healthcare Partnership. As an Associate Attorney with Garlo Ward, P.C., she also represented health care providers before federal and state agencies, including the U.S. Department of Health and Human Services the Texas Health and Human Services Commission. Elizabeth is licensed to practice law in Texas, received a Juris Doctor (J.D.) degree from the University of Mississippi School of Law and a bachelor’s degree (B.B.A) in Economics and Marketing from The University of Mississippi.

Presentations & Publications:
ICHRAs and ALEs: What All ALEs Should Know about Offering Individual Coverage Health Reimbursement Arrangements, San Antonio Association of Health Underwriters 2020 Symposium, March 4, 2020
IRS Penalty Enforcement Against ALEs: Understanding IRS Letters 5699, 5005-A, and 226J, The Financial Executives Networking Group, Webinar, August 8, 2019.
IRS Letter 226J: What Every ALE Needs to Know, Texas Restaurant Association, Webinar, May 2, 2018

Elizabeth Raggio, “The IRS Steps Up Its Enforcement Game”, America’s Benefit Specialist Magazine, August-September 2018, available at: this page

Elizabeth Raggio, “The Top Five Insights Into the IRS Enforcement of Employer Shared Responsibility Penalties”, America’s Benefit Specialist Magazine, July 2018, available at: this page