How mandate penalties will be enforced

From the Joint Committee on Taxation:

The penalty is assessed through the Code and accounted for as an additional amount of Federal tax owed. However, it is not subject to the enforcement provisions of subtitle F of the Code. The use of liens and seizures otherwise authorized for collection of taxes does not apply to the collection of this penalty. Non-compliance with the personal responsibility requirement to have health coverage is not subject to criminal or civil penalties under the Code and interest does not accrue for failure to pay such assessments in a timely manner.

There is much more discussion here and I thank Joe Kristan for the pointer.  Megan McArdle adds comment.  Maybe the legal issues here are not yet clear, but so far it is not looking good.


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