[NonValueAdded]

But no penalty here since we never get a refund.

I hope you meant that sarcastically because you WILL have a penalty and it will accrue interest and remain on your account until it is paid. The ONLY thing the IRS is prohibited to do with respect to an ACA penalty is to use their Liens and Levy power to make the collection.

[cuban leaf]

Not worried. See tag line.

Seriously.