Let me know how it goes with leaving that part out of your 1040 and then signing it, under penalty of perjury, saying that it’s accurate. Hope you don’t have a dog. The swat team they will send gets trigger happy when they see a dog. And remeber, in tax court the burdon of proof is on the accused to prove his innocence.
re: “The ACA bars the IRS from bringing a criminal enforcement case against someone who refuses to pay the non-insurance penalty.”
Then what’s with the request by the IRS to hire 16,500 new IRS personnel to help enforce Obamacare?
This is from Investors Business Daily - “The embattled agency is asking Congress for additional funding to hire as many as 16,500 more agents, auditors and other workers to enforce and implement ObamaCare. Over the next decade, the nonpartisan Congressional Budget Office figures the IRS could need up to $10 billion to do the job.”
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Also, FactCheck.Org (a site I hate because they are leftwing), cites the very issue you claim. They agree with what you say about the IRS not being permitted to issue liens against or bringing a “criminal” complaint against those who refuse to pay the penalty, but - FactCheck does say:
“The law specifically states on page 151 that the government cannot “file notice of lien with respect to any property of a taxpayer by reason of any failure to pay the penalty imposed by this section, or … levy on any such property with respect to such failure. - But as we noted, the law leaves room for the IRS to issue penalties and to sue to recover the unpaid tax, just as it does now for overdue taxes.
http://www.factcheck.org/2012/11/groups-obamacare-tax-form-evades-facts/