[apillar]

One caveat, however: the IRS can only collect the tax by reducing your tax refund. So, no refund equals no tax. I’m not necessarily suggesting this as a tax strategy (irritating the IRS just seems like a bad idea on a number of levels), and it won’t surprise me at all to see Congress one day try to ‘fix’ this little loophole. But as the law stands right now, and as the IRS itself has posted (see #25, buried way at the bottom), the only way they have to collect the tax is by taking it from your refund, so if you don’t have a refund coming back to you there is no way the IRS can force you to pay the tax.

I would also add that since the penalty/tax accumulates year to year and never goes away (it just sits as an IOU against you) that this means ANY tax refund for the rest of your life, so unless you never plan to buy a home and take advantage of the mortgage credit, have kids and get the child credit, or pretty much take advantage of any tax credit for the rest of your life that would result in you getting a refund.

[wmfights]

...so if you don’t have a refund coming back to you there is no way the IRS can force you to pay the tax.

Just one thing to add, I doubt it will be very long before the IRS starts targeting any tax return that is not in compliance with obamacare, that's what the 10,000 new agents are for.

We don't live in a free country anymore. The govt is very aggressively trying to destroy anyone who is an opponent of their control over us.