Tornado Alley (PROG)

[JimLur]

Those who are owed money could see their refunds docked by the penalty amount. Others, however, will likely just get nasty letters.

"The penalties have little teeth," Angoff said. "Congress didn't give the IRS too much power."

http://money.cnn.com/2013/08/13/news/economy/obamacare-penalty/index.html