Is the Individual Mandate Really Mandatory?

10 Pages Posted: 25 Jun 2012  

Jordan M. Barry

University of San Diego School of Law

Bryan Camp

Texas Tech University School of Law

Date Written: June 25, 2012

Abstract

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.

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

Suggested Citation

Barry, Jordan M. and Camp, Bryan, Is the Individual Mandate Really Mandatory? (June 25, 2012). Tax Notes, Vol. 135, p. 1633, 2012. Available at SSRN: https://ssrn.com/abstract=2091556

Jordan Barry (Contact Author)

University of San Diego School of Law ( email )

5998 Alcala Park
San Diego, CA 92110-2492
United States

Bryan T. Camp

Texas Tech University School of Law ( email )

1802 Hartford
Lubbock, TX 79409
United States

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