[E. Pluribus Unum]

What the Obama-care law text REALLY says on IRS enforcement of the personal Mandate fine/tax Wednesday, October 16, 2013

[WayneS]

Yes. I see that. I understand what the ACA says in that regard.

I would ask that you do some research into how the phrase "Notwithstanding any other provision of law" has been interpreted in the past.

A good place to start might be - "Statutory Interpretation: General Principles and Recent Trends", a document prepared for congress by the CRS (Order Code 97-589). It contains some interesting information on how the courts have interpreted that phrase.

Thus, "notwithstanding" the clear wording of the law, I still think there is a good chance the IRS will use some or all of its existing tax and penalty collection powers to get Obamacare penalties incurred by tax-payers.