[Captain Compassion]

>I remember hearing someplace reputable that if you pay taxes—as opposed to receiving a refund—whether you pay the fine is up to you. As hard as it is to believe, the IRS has no recourse.

Here is what I expect to happen. Let's say that you owe $2000 in Taxes and $1000 in Obamacare “penalties”. You pay the IRS $2000. The IRS will credit the first $1000 to the OB Care penalty and the $1000 left over to the regular taxes. You now owe the IRS $1000. The balance due is not for the penalty but the regular taxes and is subject to penalties and interest and enforcement action. You are not allowed to tell the IRS where monies paid in are allowed to go.

CC

[MaxMax]

Fines and Taxes must be filed separate or on a different line in the form.
They'll have to change your return to make that lie happen. And the line
for Zerocare is clearly there.

[MaxMax]

They could however take the payment and reject the return as incomplete.
They could also try to file fraud/purjury charges for not properly completing the
form with the information you know.

Remember that you are guilty until you prove yourself innocent!