[grumpygresh]

The law invoked the commerce clause as the specific Constitutional authority for the mandates. It will be difficult to morph this into a tax because unlike Medicare or SS it lacks uniformity and would vary depending on which state you live in.

[old republic]

How does commanding everyone in the nation to buy from a private insurer constitute a tax? Taxes are paid to the government and its agencies not to private companies.

"O Tempora! O Mores!" ("Oh, what Times! Oh, what Morals!)-Cicero

[DrC]

“it lacks uniformity and would vary depending on which state you live in.”

Which in itself would make it subject to constitutional challenge, no? I’m not sure DOJ did itself any favors with this line of argument. That said, I think the bill is more vulnerable on the “commandeering” of states argument than on the individual mandate.