Is the Individual Mandate Really Mandatory?
Jordan M. Barry
University of San Diego School of Law
Texas Tech University School of Law
June 25, 2012
Tax Notes, Vol. 135, p. 1633, 2012
This article examines the tax collection process to see how the IRS might enforce the individual mandate under the healthcare reform law. It concludes that resistant taxpayers can generally be forced to pay the tax penalty only if they are entitled to receive refundable tax credits that exceed their net federal tax liability.
Number of Pages in PDF File: 10
Keywords: tax, tax administration, tax collection, tax enforcement, tax assessment, assessable penalties, 5000A, individual mandate penalty, individual mandate, penalty, Affordable Care Act, ACA, liens, levies, withholding, offset, setoff, Obamacare, adverse selection
JEL Classification: H51, I18, K3
Date posted: June 25, 2012