3 ms·
That's just not true: Page 131 of the ACA bill: "In the case of any failure by a taxpayer to timely pay any penalty imposed by this section, such taxpayer sha
by fishtacos 7y ago
That's just not true:
Page 131 of the ACA bill:
"In the case of any failure by a taxpayer to timely pay any penalty imposed by this section, such taxpayer shall not be subject to any criminal prosecution or penalty with respect to such failure."
- dragonwriter 7y agoFor a codified citation, this is 26 USC § 5000A(g)(2)(a), an is accompanied by a provision also ruling out tax liens and levies at § 5000A(g)(2)(b), so neither criminal penalty nor the usual compulsory fallback civil collection methods are permitted by the ACA. https://www.law.cornell.edu/uscode/text/26/5000A https://www.law.cornell.edu/uscode/text/26/5000A