The excerpts of the PPACA do not say that a better collection method could not be introduced. For example, why go after tax payers individually when you could simply put their employers on the hook for the unpaid tax/penalty/premium. How many of us W2 employees write a check to the government to pay for Social Security? Right, it’s just withdrawn from your paycheck automatically by your employer. Don’t worry about the IRS putting you in jail or issuing a lien, it’s much more efficient to simply “deduct” funds from your paycheck, or more surreptitiously, make your employer liable for doing it on the Government’s behalf. Not only is that coming, it’s already here.