They probably could make you subject to back-up withholding (on interest, dividends, IRA benefits, etc.) if you don't pay the Obamacare penalty.
Then they'd have some of your money to offset against the penalty.
It's also not clear if the IRS can report non-payment to credit bureaus.
They can't take legal action, of course, but who wants a tax delinquency notice on their credit report?
It's also not clear if the credit agencies or the IRS can dun you, even though they have no legal remedies.