Is It a Tax or Is It a Penalty?

Since SCOTUS questionably ruled the Obamacare fine a "tax", and not a fine, the IRS really has not determined a mechanism to collect the "taxes" due for your penalty for not signing up for PPACA. The normal mechanism is that, if you have a dispute with the government regarding your tax due, you pay the tax, then file the dispute on tax owed, waiting until Mt. Everest becomes a hole in the ground to obtain your final ruling, which you will lose by the way. Then you appeal, incurring attorney's fees/ CPA fees, other associated costs, where you will win in Appeals Court 80% of the time. When all is said and done, you will have incurred much more in costs than you will have returned to you by your friends at the IRS. All of this crap for something that has no hope of working in the first place. While I would never advise a client in such a case, I will say that, what I put for a penalty on that line on the tax return is an eraser smudge. By the time they get around to computing your "tax" penalty, the PPACA will likely be a blight on our history as a "free" republic  p.s. I could be wrong but not nearly as wrong as the Sham Wow salesman who is your Huckster-in-Chief who has knowingly lied about the PPACA from the get-go. It's getting to be a habit, pathologically so, in fact.