Actually, the fine can come out of the refund, OR, if you happen to owe the IRS at any time for the same tax year as a result of underpayment, etc., the fine will be commingled and the entire amount will be due. Explained here earlier by a CPA type.
She’s a lieing bastar*. Impeach her for being a collaborating conspirator. What a pitiful loser.
While that is true, de facto.... de jure, there is no enforcement mechanism. The ACA explicitly states that no liens or other enforcement action can be taken other than withholding a portion of a refund. If you owe taxes, pay them and do NOT pay the Obamacare fine. There is currently NOTHING the feds can do about it.
As a healthcare worker, I have consulted with a healthcare attorney - one who is increasingly focused on mitigating Obamacare’s mandates.
The law is a paper tiger. If the population would just refuse to participate, it would quickly fold.