Physician says Affordable Care Act an 'experiment' that will fail

[AAO]

25. Sorry you overreacted!

From the IRS:

24. What happens if I do not have minimum essential coverage, and I cannot afford to make the payment with my tax return?

The IRS routinely works with taxpayers who owe amounts they cannot afford to pay. The law prohibits the IRS from using liens or levies to collect any payment you owe related to the individual responsibility provision, if you, your spouse or a dependent included on your tax return does not have minimum essential coverage.

The law does not allow for enforcing collection.

Also from the IRS referring to the ACA:

Under section 5000A(g)(1), the shared responsibility payment is payable upon
notice and demand by the Secretary. The shared responsibility payment is generally
assessed and collected in the same manner as an assessable penalty under
subchapter B of chapter 68 (sections 6671 through 6725). Unlike the assessable
penalties, however, the Secretary may not file notice of lien or levy on the taxpayer's
property for failing to pay the assessed shared responsibility payment. Further, a
taxpayer may not be subject to criminal prosecution or penalty for failing to pay the
assessed shared responsibility payment in a timely manner.

From the PPACA:

(g) Administration and procedure
(1) In general
The penalty provided by this section shall be paid upon notice and demand by the Secretary, and except as provided in paragraph (2), shall be assessed and collected in the same manner as an assessable penalty under subchapter B of chapter 68.
(2) Special rules
Notwithstanding any other provision of law—
(A) Waiver of criminal penalties
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.
(B) Limitations on liens and levies
The Secretary shall not—
(i) file notice of lien with respect to any property of a taxpayer by reason of any failure to pay the penalty imposed by this section, or
(ii) levy on any such property with respect to such failure.