Can the IRS Can Use Liens and Incarceration to Enforce ObamaCare’s Individual Mandate?
“But, money being fungible, the IRS may simply deem my first $1,000 of income-tax withholding to be payment of that penalty,” & use all its intimidation power to collect the $1000 or real tax owed. Continue reading
Kopel on Other Possible Legal Challenges to ObamaCare
The constitutionality of the “individual mandate” was at issue in the recent Supreme Court ruling. But other legal challenges are likely, argues Dave Kopel. Continue reading
Rob Natelson on Supreme Court’s sophistry, why mandatory insurance is not a tax
The rampant sophistry of the SCOTUS decision. Why mandatory insurance is not a tax, and if it is, it’s unconstitutional because it’s a direct tax that is not apportioned among the states. Continue reading
Kopel: Neither Constitution or tax law justifies excise tax for not buying a product
Kopel: “There is literally no constitutional or tax-law precedent for the notion that an individual can be subject to an excise tax merely for choosing not to buy a product.” Continue reading