Jordan M. Barry (San Diego) & Bryan T. Camp (Texas Tech), Is the Individual Mandate Really Mandatory?, 135 Tax Notes 1633 (June 25, 2012):
This article examines the tax collection process to see how the IRS might enforce the individual mandate under the healthcare reform law. It concludes that resistant taxpayers can generally be forced to pay the tax penalty only if they are entitled to receive refundable tax credits that exceed their net federal tax liability.
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