That was put in there to coerce the EITC recipients. Their tax return has nothing to do with their listed exemptions or tax rate and is simply a subsidy based on their household size and AGI.
I'm talking about fines for not purchasing health insurance.
According to the article, the IRS cannot file a civil or criminal lawsuit against ANYONE who fails to pay the O-Care fine.
No lawsuit means no jail time, no garnishment, no seizures, no liens.
They have only one way to collect the fine if it is not paid - if someone gets a tax refund.
Millions of people get refunds that are not related to EITC.