Exactly!
I don’t think they can garnish yet. And if a republican wins the presidency, they should NEVER be able to.
From day one the IRS has not had any ability at all to collect any unpaid ACA “penalty” beyond what’s indicated as a refund due on the return. No lien arises nor can they garnish any amount due or levy on any asset.
That’s it. The law was specifically written that way and will never change barring another socialist in the White House together with Democrat control of the House and the Senate.