a) from what I hear, IRS will withhold it from refunds.
b) the big tizzy I saw posted on FR yesterday about individuals not being able to be collected from, that employers, corporations, etc., could, according to the Roberts opinion, missed the whole point. The point is that employers can be enforced upon. Employers are the collectors of tax, since businesses that want to sell of lot of goods and services by definition can’t hide. If I own a small garage, for example, I want to be incorporated - and I’m an employer. So, voila, I’m stuck. I can’t pick up my garage and move it, any time the Feds want me, they know where I and my bank accounts are. Big business, of course, is subject to the same concept - they withhold taxes from their workerbees, and can’t really avoid it without getting nailed. Same thing goes if information needs to be collected: IRS just has to design a form and tell business it needs to fill one out for every employee. This employer-focused strategy lets politicians who love or give in to imposing Obamacare on the sheeple a way to say that any mandates are not on individual sheeple (they just don’t say that the mandates are on the sheeples’ employers).
That's how I'd design it..If My only goal was to steal from the sheeple without them knowing it...When the chickens come home to roost..They'll blame the employers!....and the MSM will vouch for it...lol..Cheap pricks...(employers have too much money!!)