You don't have to imagine, its in clear writing.
‘(2) SPECIAL RULES- Notwithstanding any other provision of law—
‘(A) WAIVER OF CRIMINAL PENALTIES- In the case of any failure by a taxpayer to timely pay any penalty imposed by this section, such taxpayer shall not be subject to any criminal prosecution or penalty with respect to such failure.
‘(B) LIMITATIONS ON LIENS AND LEVIES- The Secretary shall not—
‘(i) file notice of lien with respect to any property of a taxpayer by reason of any failure to pay the penalty imposed by this section, or
‘(ii) levy on any such property with respect to such failure.’.
What the Obama-care law text REALLY says on IRS enforcement of the personal Mandate fine/tax (GPO via govtrack.,us congress bills site ^ | 10/16/2013 |)
Yes it’s quite true the law as written right now does not allow the IRS to take any action, punitive or otherwise to recapture lost monies associated with non-compliance with Obamacare (for those who are not due a refund). However two things:
1. As we (here on FR) are well aware, future sessions of Congress are not beholden to any law past sessions have passed. How long do you think it will be until that particular subsection you cited will be quietly changed in some midnight session before a Christmas, Thanksgiving or other major holiday? That will of course go unreported? Not too long. Probably after 2016, if not 2014.
2. Forget about even going through the inconvenience of rewriting the law and passing it legally, when this shortcoming becomes to great to ignore, Obama will simply whip out his pen and rewrite it himself via an executive Order.
Factoryrat is right. The seizure of liquid assets and property is coming, if nothing changes. You can count on it.
The excerpts of the PPACA do not say that a better collection method could not be introduced. For example, why go after tax payers individually when you could simply put their employers on the hook for the unpaid tax/penalty/premium. How many of us W2 employees write a check to the government to pay for Social Security? Right, it’s just withdrawn from your paycheck automatically by your employer. Don’t worry about the IRS putting you in jail or issuing a lien, it’s much more efficient to simply “deduct” funds from your paycheck, or more surreptitiously, make your employer liable for doing it on the Government’s behalf. Not only is that coming, it’s already here.