Obamacare the TAX Law of the Land – Wait there’s a Penalty for Unpaid Taxes

By Elizabeth Nelson

Obamacare the TAX Law of the Land, wait a minute, there’s a penalty that the IRS levies for unpaid “taxes,” something doesn’t smell right here. My parents always told me, “you don’t get something for nothing,” unfortunately I’m under the assumption that the liberal left wasn’t brought up that way, therefore they don’t think to look a “gift horse in the mouth” or “look outside the box” when something is “too good to be true,” like “free healthcare.”

Do any of you remember, last year, when Obama’s SCOTUS upheld the individual mandate as a “Constitutional tax”?

"Nothing in our opinion precludes Congress from offering funds under the Affordable Care Act to expand the availability of health care, and requiring such funds to comply with the conditions of their use. What Congress is not free to do is to penalize States that choose no to participate in that new program by taking away their existing Medicaid funding."

Five Justices including the Chief Justice agreed that the penalty that someone must pay if he refuses to buy insurance is a kind of tax that Congress can impose using it's taxing power. Read more Examiner

Congratulations, lemmings, this is the “Law of the Land” and “Tax” that you voted for, asked for, and wanted, and with it comes a price. Only problem, you forgot to read the small print.  What is that small print? IRS Code §6631 - LEVY AND DISTRAINT :

6331(a) AUTHORITY OF SECRETARY. --If any person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, it shall be lawful for the Secretary to collect such tax (and such further sum as shall be sufficient to cover the expenses of the levy) by levy upon all property and rights to property (except such property as is exempt under section 6334) belonging to such person or on which there is a lien provided in this chapter for the payment of such tax.

Levy may be made upon the accrued salary or wages of any officer, employee, or elected official, of the United States, the District of Columbia, or any agency or instrumentality of the United States or the District of Columbia, by serving a notice of levy on the employer (as defined in section 3401(d)) of such officer, employee, or elected official. If the Secretary makes a finding that the collection of such tax is in jeopardy, notice and demand for immediate payment of such tax may be made by the Secretary and, upon failure or refusal to pay such tax, collection thereof by levy shall be lawful without regard to the 10-day period provided in this section.

6331(b) SEIZURE AND SALE OF PROPERTY. --The term "levy" as used in this title includes the power of distraint and seizure by any means. Except as otherwise provided in subsection (e), a levy shall extend only to property possessed and obligations existing at the time thereof. In any case in which the Secretary may levy upon property or rights to property, he may seize and sell such property or rights to property (whether real or personal, tangible or intangible).  

6331(c) SUCCESSIVE SEIZURES. --Whenever any property or right to property upon which levy has been made by virtue of subsection (a) is not sufficient to satisfy the claim of the United States for which levy is made, the Secretary may, thereafter, and as often as may be necessary, proceed to levy in like manner upon any other property liable to levy of the person against whom such claim exists, until the amount due from him, together with all expenses, is fully paid.  

6331(d) REQUIREMENT OF NOTICE BEFORE LEVY. --

6331(d)(1) IN GENERAL. --Levy may be made under subsection (a) upon the salary or wages or other property of any person with respect to any unpaid tax only after the Secretary has notified such person in writing of his intention to make such levy.

6331(d)(2) 30- DAY REQUIREMENT. --The notice required under paragraph (1) shall be --  

6331(d)(2)(A) given in person,  

6331(d)(2)(B) left at the dwelling or usual place of business of such person, or  

6331(d)(2)(C) sent by certified or registered mail to such person's last known address, no less than 30 days before the day of the levy.

6331(d)(3) JEOPARDY. --Paragraph (1) shall not apply to a levy if the Secretary has made a finding under the last sentence of subsection (a) that the collection of tax is in jeopardy.
 
The IRS Has used this code quite often, and publically, on the rich and famous:

Martha Stewart, Wesley Snipes, Willie Nelson,  Nicholas Cage, “Survivor” Richard Hatch, Baseball Icon Darryl Strawberry, Madam Heidi Fleiss, so don’t think they won’t use it on little Obamacare evader Y.O.U.

However, there is a double-edge sword, and a silver lining here because ALL Federal Tax laws are supposed to, by design of our U.S. Constitution, originate in the House, flow to the Senate for vote, and then go to the President for approval.  The funding portion of this bill, which we know as Obamacare/Affordable Care Act was given birth to in the Senate and unanimously voted on by the Democrats and sent to Obama for his approval, so Obamacare, and its implementation, may now be deemed invalid by SCOTUS.