§ 59b(C)(3) and TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter N > PART III > Subpart B > § 911(d)).
US Foreign Nationals who reside outside the USA within the definitions constrained within § 911(d) are deemed covered and to not be liable to pay tax, penalty or health insurance if they reside and work outside the USA for 330+ days a year.
And of course those who get paid under the table can claim anything they like. Game, set, match...