Individual mandate unenforceable? Ask the IRS
If there is any doubt about the individual mandate being enforceable, the chief of the IRS certainly sees no problem:
Individuals who don’t purchase health insurance may lose their tax refunds according to IRS Commissioner Doug Shulman. After acknowledging the recently passed health-care bill limits the agency’s options for enforcing the individual mandate, Shulman told reporters that the most likely way to penalize individuals that don’t comply is by reducing or confiscating their tax refunds.[…]“These are not the kinds of things we send agents out about,” Shulman said. “These are things where you get a letter from us. Congress was very careful to make sure there was nothing too punitive in this bill.”
Well, I guess that depends on how you define “punitive”. But be advised – others may claim the individual mandate is unenforceable. The IRS doesn’t share that belief.