For goodness sake people, read the damn law. KNOW YOUR RIGHTS
Rush is right. These penalties are not subject to regular IRS collection. No garnishment a, no liens.
http://www.jonesday.com/affordable_care_act/
Look at the last paragraph under individual mandate.
No, Rush is wrong. Oh, he and the web site are correct right in the beginning, but if at any time the IRS account has a "Funds Owed to IRS" status (other than the penalty), the monies will be commingled and the IRS will use all available methods to recover the full amount including the penalty. This information was posted on FR by an authoritative source (can't find right now) and it is dead on the money. /pun