Hospitals may use the names of practice groups or departments, instead of individual providers (e.g., physicians), to establish a list of providers delivering care in the hospital, according to a notice issued Friday by the Internal Revenue Service. In a final rule issued last Dec. 31, the IRS required hospital financial assistance policies to list the providers delivering emergency or other medically necessary care and whether each is covered by the policy. The AHA and Association of American Medical Colleges last month urged the IRS to withdraw the requirement, because it was confusing, extraordinarily burdensome and did not provide proper notice and an opportunity for public comment. “We’re disappointed that IRS again failed to seek comment before issuing final guidance,” said Melinda Hatton, AHA senior vice president and general counsel. “While this relieves some of the unnecessary burden – issues still remain about the administrative requirements and feasibility of assuring compliance.”