If it’s a tax it must be collected as required by the Constitution and the law.
However neither get in the way of this administration so why would it stop them now?
We can run to the courts but we likely don’t have standing until the “tax” is collected. Plus I have lost all faith in our nations court system.
From another article may 2011.... see link below...
“If Congress cannot give the president a power to suspend part of a law, how can Congress give the president a power to dispense with part of it for only some Americans — a power that would be much more dangerous”?
http://www.westernfreepress.com/2011/03/11/do-obamacare-waivers-violate-equal-protection/