Nope, he didn't do any of that, and he doesn't deserve the hate - at all. What he actually did was lay the keys to freedom in front of Americans. But nobody wants them.
One Stone, Two Powers: How Chief Justice Roberts Saved America
You and that writer have funny ideas on what constitutes “saved”.
I think there is a flaw in your argument that the ACA is authorized by IRC 6671. In the context of IRC 6671 the penalties mentioned are based (and calculated) on an underlying tax. In the ACA there is no underlying tax. The penalty is imposed for failure to perform an act that has no relation to a tax. In short, the penalty is the tax. This freestanding penalty can’t bootstrap itself into a tax no matter how hard you twist mental gymnastics. Likewise, your argument the income tax doesn’t apply to 95% of Americans is also specious. The courts have repeatedly rejected those arguments—despite any assertions you may make to the contrary. If Roberts did us all a favor we’re in the same line as all the unconstitutional tax protestors. That’s not where I want to spend my time.