[ChildOfThe60s]

One CPA told me that the IRS doesn’t have the power in the ACA law to actually levy and collect the fine.

He's wrong. The IRS can do any damn thing it pleases, legal or not, and no one will do anything about it.

And, if anyone claims it doesn't have the legal authority, it will simply add a line to the regulations giving itself that authority. Does it all the time. Banana republic.

[unixfox]

He's wrong. The IRS can do any damn thing it pleases, legal or not, and no one will do anything about it.

They may find out differently. They WILL run up against the wrong people. They WILL get what they deserve.