Last week, I read that the ObamaCare law specifically does not allow the IRS to collect the ObamaCare fine via a civil or criminal lawsuit.
Thus, according to this report, the IRS cannot garnish your paycheck or put liens on your property to collect the ObamaCare fine.
According to the article, the law allows the IRS to collect the fine ONLY by subtracting money from a person's tax refund.
Thus, if you are careful about your withholding and estimated taxes, if you have NO tax refund due at the end of the year, the IRS has no way to collect your fine.
Has anyone seen a follow up on that story?
Seems almost too good to be true.
If true, however, it raises an important legal question.
Chief Justice John Roberts upheld ObamaCare by claiming that the “fine” is actually a “tax.”
But, if the IRS has NO coercive statutory power to collect John Robert's “tax,” how can he still claim that the “fine” is a “tax?”
With almost no effort, 100% of the people who are “fined” can avoid paying the “fine.”
That was put in there to coerce the EITC recipients. Their tax return has nothing to do with their listed exemptions or tax rate and is simply a subsidy based on their household size and AGI.