Clearly, social security is not designed as a tax to support the government, thus it does not fall within the congress’ constitutional power to tax.
Arguing with the boss is always dangerous, but here goes:
Federal taxes do not have to be designed to support the government to be Constitutional. Never has.
For example, taxes on imports dating back to the earliest days of our Republic were designed to discourage foreign imports and to encourage domestic manufacturing.
Is using tax penalties to drive individuals into ObamaCare bad policy? Absolutely. Should the courts choose what the policies of government should be? Absolutely not.
Congress made the law, Congress should repeal the law.