10 Pages Posted: 25 Jun 2012
Date Written: June 25, 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.
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: 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