You're right, he can't.
And he didn't.
In his ruling, Roberts quoted Obamacare itself, at Title 26, § 5000A (g) (1), which reads:
The penalty provided by this section ... shall be assessed and collected in the same manner as an assessable penalty under subchapter B of chapter 68.
Then Roberts did this amazing, totally judicial thing that no one else can possibly do except someone with his vast power at their fingertips - he actually looked up the law that Obamacare quoted. And when he did, he found that subchapter B of chapter 68, specifically at § 6671 (a), says:
The penalties and liabilities provided by this subchapter shall be ... assessed and collected in the same manner as taxes. ...any reference in this title to "tax" imposed by this title shall be deemed also to refer to the penalties and liabilities provided by this subchapter.
Then, after reading these actual laws cited by Obamacare itself, Roberts made this blockbuster observation: "The requirement to pay is found in the Internal Revenue Code and enforced by the IRS, which-as we previously explained-must assess and collect it "in the same manner as taxes."
Let's see, Roberts said the penalty must be assessed and collected "in the same manner as taxes" after reading that Obamacare itself invokes § 6671 (a) - which literally and specifically states the penalty must be assessed and collected "in the same manner as taxes."
Wow, that's a radical ruling.
And what exactly is § 6671 (a)? It a part of the Internal Revenue Code that was there before Obamacare was even created! All Obamacare did was point to it, and say "use that."
So why weren't Americans enraged about how § 6671 (a) equates the treatment of penalties as taxes before Obamacare?
People can disagree with him if they want, but how the hell can anyone say Roberts is "legislating from the bench" when he simply repeats back pre-existing tax law that Obamacare references for itself? Of course, the answer to that question is simple - no one actually looked up the laws before they decided that their country had been "destroyed." Yet they're ready to fight a "revolution" over it!
A revolution for what - to make new laws that they still won't read?
If you want to get angry, get angry about how the other eight Justices didn't point out this simple fact about penalties already being treated as taxes. After all, that's what judges are supposed to do - right? Point out what the law is, rather than what anyone wants it to be? Right? And isn't that exactly what the Chief Justice did here?
Maybe that's why he's Chief Justice - he gets to read the actual laws. Maybe all the other Justices have to listen to the media to find out how they should rule.
Because that is EXACTLY what the majority did in this case despite your very hair splitting protestations to the contrary! As the referenced article says "If a majority of the Justices believe the individual mandate isn't authorized by the commerce clause upon which the law is based, then any requirement for insurance purchases is unconstitutional. It doesn't matter if Congress could have made the requirement under another provision of the Constitution. If Congress calls a charge a "penalty" then the Court can only consider whether or not that penalty is in accord with the Constitution. The Chief Justice cannot change the word penalty to the word "tax" to make the law valid."
Congress knowingly left a severability provision out of the Act. Roberts should know better unless he was in collusion with Zer0, Pelosi and Reid.
You shouldn’t worry however since apparently there isn’t anyone currently in congress with the stomach to take on the out of control judiciary.
That clear principle carries the day here."
Roberts goes against the Constitution and the will of the People.