While we have no way of know whether or not this will actually work – in concept it makes sense. The idea is that to avoid paying the penalty is to make sure you owe money to the IRS. If the IRS owes you money then they will deduct the penalty from that refund to you. In owing to the IRS there is no way to enforce the penalty or collect. Warnings can be sent but little else can be done to collect that penalty.
Yahoo! Finance
The Obama administration this week said it is delaying the enforcement of the Affordable Care Act’s mandate, extending until March 31 how long Americans can go without insurance before facing a penalty.
But how strict is the Affordable Care Act’s individual mandate to begin with? It’s a question that’s floated around since the mandate was first mentioned: Can the government – and more specifically, the IRS – really enforce the mandate penalty? The answer is yes, but only up to a point. Whichever political side of the ACA you are on, it is a technical question that’s piqued the curiosity of consumers and pundits alike.
Consumers don’t have to report on whether they have coverage or are exempt from the mandate until they file their 2014 income tax return, which are due April 15, 2015. (Insurers will be required to provide everyone they cover with information that will help them demonstrate they had coverage.)
Full story: Yahoo! Finance
Right or wrong in America 