How will “pay the fine” be enforced?
What if they don’t earn enough to pay taxes? But instead get an earned income tax credit. Will that credit be reduced to cover the fine?
One CPA told me that the IRS doesn’t have the power in the ACA law to actually levy and collect the fine.
you are correct, the only thing the IRS can do is to withhold your refund if you refuse.
He's wrong. The IRS can do any damn thing it pleases, legal or not, and no one will do anything about it.
And, if anyone claims it doesn't have the legal authority, it will simply add a line to the regulations giving itself that authority. Does it all the time. Banana republic.
“One CPA told me that the IRS doesn’t have the power in the ACA law to actually levy and collect the fine.”
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So what? They can’t produce the law that allows the IRS to collect income tax but it hasn’t stopped them. Almost everything government is doing these days is done without legal authority, it is done under “color” of law. The whole health care act is in total violation of the constitution, the mere fact that the supreme court voted otherwise changes nothing in reality.