In a speech at the National Press Club, Shulman noted that the new health care measure expressly bans the IRS from seizing assets or pursuing criminal charges against people who don't pay their fines. The agency could, however, garnishee people's future tax refunds as a form of payment, he said. and if they see people start to change their withholding so that nothing is left at the end of tax season for them to grab - how long will it take for them to pass a law criminalizing that?