From the article:
“.....But Democrats still gave the IRS significant authority.
“Although the Act provides that the IRS may not use criminal prosecutions, notices of federal tax liens, or levies on property to collect an unpaid penalty, the IRS may employ offsets against federal tax refunds,” the Obama administration wrote in its 2012 Supreme Court brief in defense of the mandate. “The IRS also may seek payment through correspondence or phone calls from IRS employees.”........
‘Seeking’ payment through phone calls and correspondence doesn’t sound like it has the meat of a real law behind it. It sounds like intimidation and threats that aren’t backed by law.