If client owe health care responsibility payment but doesn't pay, will the IRS enforce a penalty or seek collection.

[Just-Lisa-Now-]

They will keep sending bills, but I don't think they can force collections for that penalty.

[Just-Lisa-Now-]

of course if there is a refund, they will pull the penalty from the refund.

[itonewbie · Accepted solution]

£isa is right.  §5000A(g)(2)(B) specifically limits the IRS' ability to file lien or levy on properties for unpaid penalties on individual mandate.  However, the IRM states that interest will continue to accrue on any unpaid balance and there will be offset against refunds until the full balance is settled.