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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal style='mso-margin-top-alt:5.0pt;margin-right:1.0in;margin-bottom:12.0pt;margin-left:0in'><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:#1F497D'>>…</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'> <b>On Behalf Of </b>Omar Rahman</span><span style='color:#1F497D'><o:p></o:p></span></p><div><p class=MsoNormal><span style='color:#1F497D'>>…</span>If the Supreme court has declared it a tax then it's a tax and therefore the IRS can collect it. Where is the problem?<span style='color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p></div><div><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>The problem is on page 231 of the PDF of the ACA:<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;font-family:"NewCenturySchlbk-Roman","serif"'>(3) L</span><span style='font-size:7.5pt;font-family:"NewCenturySchlbk-Roman","serif"'>IMITATIONS ON LIENS AND LEVIES</span><span style='font-size:10.0pt;font-family:"NewCenturySchlbk-Roman","serif"'>.—The Secretary (or,<o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;font-family:"NewCenturySchlbk-Roman","serif"'>if applicable, the Attorney General of the United States) shall<o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;font-family:"NewCenturySchlbk-Roman","serif"'>not—<o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;font-family:"NewCenturySchlbk-Roman","serif"'>(A) file notice of lien with respect to any property<o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;font-family:"NewCenturySchlbk-Roman","serif"'>of a person by reason of any failure to pay the penalty<o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;font-family:"NewCenturySchlbk-Roman","serif"'>imposed by this subsection; or<o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;font-family:"NewCenturySchlbk-Roman","serif"'>(B) levy on any such property with respect to such<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"NewCenturySchlbk-Roman","serif"'>failure.</span><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Then later on page 249: <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;font-family:"NewCenturySchlbk-Roman","serif"'>‘‘(g) A</span><span style='font-size:7.5pt;font-family:"NewCenturySchlbk-Roman","serif"'>DMINISTRATION AND </span><span style='font-size:10.0pt;font-family:"NewCenturySchlbk-Roman","serif"'>P</span><span style='font-size:7.5pt;font-family:"NewCenturySchlbk-Roman","serif"'>ROCEDURE</span><span style='font-size:10.0pt;font-family:"NewCenturySchlbk-Roman","serif"'>.—<o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;font-family:"NewCenturySchlbk-Roman","serif"'>‘‘(1) I</span><span style='font-size:7.5pt;font-family:"NewCenturySchlbk-Roman","serif"'>N GENERAL</span><span style='font-size:10.0pt;font-family:"NewCenturySchlbk-Roman","serif"'>.—The penalty provided by this section<o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;font-family:"NewCenturySchlbk-Roman","serif"'>shall be paid upon notice and demand by the Secretary, and<o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;font-family:"NewCenturySchlbk-Roman","serif"'>except as provided in paragraph (2), shall be assessed and<o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;font-family:"NewCenturySchlbk-Roman","serif"'>collected in the same manner as an assessable penalty under<o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;font-family:"NewCenturySchlbk-Roman","serif"'>subchapter B of chapter 68.<o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;font-family:"NewCenturySchlbk-Roman","serif"'>‘‘(2) S</span><span style='font-size:7.5pt;font-family:"NewCenturySchlbk-Roman","serif"'>PECIAL RULES</span><span style='font-size:10.0pt;font-family:"NewCenturySchlbk-Roman","serif"'>.—Notwithstanding any other provision<o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;font-family:"NewCenturySchlbk-Roman","serif"'>of law—<o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;font-family:"NewCenturySchlbk-Roman","serif"'>‘‘(A) W</span><span style='font-size:7.5pt;font-family:"NewCenturySchlbk-Roman","serif"'>AIVER OF CRIMINAL PENALTIES</span><span style='font-size:10.0pt;font-family:"NewCenturySchlbk-Roman","serif"'>.—In the case of<o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;font-family:"NewCenturySchlbk-Roman","serif"'>any failure by a taxpayer to timely pay any penalty imposed<o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;font-family:"NewCenturySchlbk-Roman","serif"'>by this section, such taxpayer shall not be subject to any<o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;font-family:"NewCenturySchlbk-Roman","serif"'>criminal prosecution or penalty with respect to such failure.<o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;font-family:"NewCenturySchlbk-Roman","serif"'>‘‘(B) L</span><span style='font-size:7.5pt;font-family:"NewCenturySchlbk-Roman","serif"'>IMITATIONS ON LIENS AND LEVIES</span><span style='font-size:10.0pt;font-family:"NewCenturySchlbk-Roman","serif"'>.—The Secretary<o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;font-family:"NewCenturySchlbk-Roman","serif"'>shall not—<o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;font-family:"NewCenturySchlbk-Roman","serif"'>‘‘(i) file notice of lien with respect to any property<o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;font-family:"NewCenturySchlbk-Roman","serif"'>of a taxpayer by reason of any failure to pay the<o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;font-family:"NewCenturySchlbk-Roman","serif"'>penalty imposed by this section, or<o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;font-family:"NewCenturySchlbk-Roman","serif"'>‘‘(ii) levy on any such property with respect to<o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;font-family:"NewCenturySchlbk-Roman","serif"'>such failure.’’.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>So the ACA was designed to make the standard of constitutionality under the Welfare clause in the preamble, which empowers the government to “promote the general welfare.” Putting liens against a prole’s property or threatening to imprison her for refusing to pay for Sandra Flock’s birth control pills can scarcely make the grade for promoting the general welfare, as the Supreme Court agreed.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>That subchapter B of chapter 68 allows the IRS Secretary to issue notice and demand payment. The special rules below that provision specify they IRS may not do anything about it if the taxpayer opts to not pay. The IRS may withhold funds from the tax refund however. Of course that is easy to fix: arrange to not have a refund coming by not over-withholding. <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>The SCOTUS (rightly in my opinion) offered a way out, just by observing that the 16<sup>th</sup> amendment can cover a passive act (not doing something) as a taxable event. I read the 16<sup>th</sup> amendment; it looks to me like it can be applied to anything the government wants. They could solve homelessness by using the IRS to force everyone to buy a home, merely by requiring penalties for those who don’t have one, for instance. Then we could heap more pressure on the stubbornly homeless by calling them irresponsible jerks, problem solved. We could empty mental health institutes by having the IRS command the patients to get sane. Conclusion: by Supreme Court decree, the IRS could replace the FBI, the ATF, all domestic law enforcement agencies and completely wipe away crime and all other social ills. Or not.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>However, even with all its miraculous healing power, the IRS still cannot make people buy health insurance, because the ACA law specifically forbids the IRS from issuing criminal penalties for non-payment, and from any liens or levies on property. Also note there are no provisions for modification of the ACA by careful design. <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>If the IRS cannot collect the opt-out tax for the ACA with legal force, this means the opt-out tax becomes a donation. The government is certainly a non-profit (it is a massively negative profit) and donations to NPOs are tax deductible, so one might argue the opt-out tax is itself tax deductible. By that reasoning, the opt-out tax cancels itself. The taxpayer could just write the opt-out tax check to herself and be done with it.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>spike<o:p></o:p></span></p></div></div></body></html>