Replies to post #268749 on 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

[BullNBear52]

Except they don't even have to pay the penalty as there is no enforcement mechanism to actually collect.

That is not a true statement. The penalty comes out of any refunds due the taxpayer.