the original bill, as deemed passed by nancy pelosi and her running dog lackeys had IRS administering the penalties ~ presumably because IRS could inexpensively determine if folks were buying qualifying health insurance.
the good news is that as a tax the republicans can prevent the democrats from using filibuster rules to stop a republican majority senate from pulling the plug.
make sure you blame Roberts for what he did ~ not for what's in that bill. it started as a bad bill. it's still a bad bill. its implementation will be bad. the people involved in the implementation and management are bad. bad bad bad bad bad all the way around.
you can always count on the democrats to come up with unworkable cr*p
Roberts did, in effect, fix the piece of totalitarian crap so it could go forth. He kissed Bozo’s backside.