[Rushtalk] Obama care
notmyname at thatswaytoomuch.info
Sun Jan 27 02:43:59 MST 2013
Is this correct?
26 U. S. C. §5000A(g)(2)
(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.
I just changed the colors, nothing more.
<http://thatswaytoomuch.info/>notmyname at thatswaytoomuch.info
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