Being alive is not taxable. It can have no conditions applied to it. It was endowed by the creator, not by the government. If you are healthy or if you are sick, government can set no conditions on you. All men are created equal by God, it is not governments role to treat them unequally depending on if they do this or do that or don’t do that.
This is basic law, this is the fundamental law of the United States of America.
It is recognized as such by being listed as part of the Organic laws of The United States in Volume 1, Page 1 of The United States Statutes at Large.
Obamacare is a lien on being alive.