In December, IRS Commissioner John Koskinen was preaching doom and gloom about the 2014 tax-filing season. The agency was going to start enforcing the ObamaCare fine for not buying health insurance. Koskinen said he needed billions more dollars to process tax returns on time. But that’s not what happened. “You could have made a lot of money betting last January, 15 months ago, on that result,” Koskinen said days before the April 15 deadline. “The system has worked flawlessly. It’s gone smoothly. And everyone seems to be comfortable, preparers and taxpayers, in preparing their returns.” All the filers who had to pay extra because either they didn’t bend to the will of the Obama administration or government paid them the wrong subsidies would beg to differ with his rosy view. More…