Enforcement Mechanism May Be Lacking.
Maybe Congress should have taken the time to read the massive health insurance bill before jamming it through. It appears that there may be a kink ot two.
The penalty applies to any period the individual does not maintain minimum
essential coverage and is determined monthly. 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.
Oh. . .my. . .Claude! It's right here.
Just an observation.