"The law prohibits the IRS from using liens or levies to collect any individual shared responsibility payment."

This was interesting. But when you're dealing with the IRS, I would be very careful. Okay, so current federal law prohibits the IRS from using liens to collect "failure to pay" responsibility tax under Obamacare. "The law prohibits the IRS from using liens or levies to collect any individual shared responsibility payment." However, the IRS may offset that liability against any federal refund that may be due to you. So there's that. Anyway, have a listen. It's worth hearing and considering.