‘(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
one word -offset-
“...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.’...”
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But Judge Roberts (and thus the majority opinion when combined with the liberals on the court) says that no penalties are imposed -— folks are simply “TAXED”. So since there are no penalties actually being imposed (according to Roberts) there will be no need to impose criminal sanctions or liens because of failure to pay the non-existent penalties.
But try to NOT pay the taxes that will be imposed for failure to buy insurance. Good luck with that.
But nice try anyhow.