The IRS won’t intimidate me or my family. Come and get me, but I won’t go down easy.
If I understand the ACA correctly, the IRS can only seize REFUNDS for the amount the government says you owe in penalty for not buying the insurance. I’m guessing that’s because the administration and Democrats have maintained that it is NOT a tax, ergo, the IRS can’t collect it via its usual thuggery means - garnishing wages, bank accounts, liens, etc.
It is ironic that the reason they can’t do this - it isn’t a tax according to them - was the one thing Traitor Justice Roberts maintained in his decision - it is a tax.
Regardless, unless they change the rules, the IRS can only get your refunds. If you aren’t due a refund, all they can do is harass you.