IRS Rules Under ACA Could Constrain Enforcement of the Individual Mandate
The Internal Revenue Service cannot use many of the tactics it typically relies on to collect money from U.S. residents to enforce the individual mandate, which could severely constrain the agency's ability to police the Affordable Care Act. When people do not pay their taxes, IRS can file public liens, seize assets or criminally charge those individuals. However, Congress prohibited the agency from using such tactics to collect the individual mandate's penalty. As a result, observers say that some U.S. residents will not comply with the mandate.
- "Penalty for Lacking Health Insurance Means Little" (Leys, Des Moines Register, 10/29).