QB.. can I ask you a question on IRRMA. say someone is 64 and makes about 400,000 AGI. they don't want medicare part B.  is it true that if they decline it they have to pay a medicare penalty for the rest of their lives.  what do you recommend this taxpayer do in this case if they want to not have part B and they have their own insurance elsewhere. is this even something remotely doable?