- WAIVER OF CRIMINAL PENALTIES. In the case of any failure by a taxpayer to timely pay any penalty imposedby this section, such taxpayer shall not be subject to any criminal prosecution or penalty with respect to such failure.
- LIMITATIONS ON LIENS AND LEVIES. The Secretary shall not
- file notice of lien with respect to any property of a taxpayer by reason of any failure to pay the penalty imposed by this section, or
- levy on any such property with respect to such failure.
Wednesday, October 02, 2013
Gordon's Obamacare Penalty Fix
Gordon Durand has a great post on how to avoid the Obamacare penalty: just make sure your W-4 doesn't leave you with a refund. He quotes the legislation which clearly says: