you are correct in saying that the law bars the irs from applying its usual means of collecting outstanding taxes such as liens foreclosures and criminal prosecution. the primary means at the agency’s disposal to collect the aca penalty is to garnish tax refunds from those who have overpaid.
i heard the irs can only collect health insurance penalties for not signing up by deducting them from tax refunds. if you structure your withholding to never get a refund can you permanently avoid obamacare until it fails?