The Patriot Post® · IRS Can't Collect!

According to the Joint Tax Committee, the only way the penalty fine for O'care non compliance can be collected by the IRS is if you are owed a tax refund – and the penalty can be deducted from that refund. “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 [the fine] in a timely manner.”