Here is a little known fact about the Affordable Care Act -- if you fail to obtain health insurance and, as a result, are assessed the "tax" (penalty) on your tax return, the IRS has no authority to collect this "tax."
There are no criminal or civil penalties. The IRS cannot use their powers to levy or lien. They are limited to taking this "tax" from your refund. If you structure your tax return in such a way that you do not receive a refund, the IRS will have no way to collect this "tax" from you.
Stephen W. DeFilippis