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See, §§860(h)(1), 6324A(a), 6601(e)(1)–(2), 6602, 7122(b). There would, for example, be no need for §6671(a) to deem “tax” to refer to certain assessable penalties if the Code al-ready included all such penalties in the term “tax.” Indeed, ’s earlier observation that the Code requires assessable penalties to be assessed and collected “in the same manner as taxes” makes little sense if assessable penalties are themselves taxes.
In light of the Code’s consistent distinction between the terms “tax” and “assessable penalty,” we must accept the Government’s in-terpretation: §6201(a) instructs the Secretary that his authority to assess taxes includes the authority to assess penalties, but it does not equate assessable penalties to taxes for other purposes.
The syllabus constitutes no part of the opinion of the Court but has been prepared by the Reporter of Decisions for the convenience of the reader. Beginning in 2014, those who do not comply with the mandate must make a “[s]hared responsibility payment” to the Federal Government. The Act provides that this “penalty” will be paid to the Internal Revenue Service with an individual’s taxes, and “shall be assessed and collected in the same manner” as tax penalties. Another key provision of the Act is the Medicaid expansion. The Court of Appeals for the Eleventh Circuit upheld the Medicaid expansion as a valid exercise of Congress’s spending power, but concluded that Congress lacked authority to enact the individual mandate. The legitimacy of Spending Clause legislation, however, depends on whether a State voluntarily and knowingly accepts the terms of such programs. 11–393, 11–398 and 11–400 _________________ NATIONAL FEDERATION OF INDEPENDENTBUSINESS, join, and an opinion with respect to Parts III–A, III–B, and III–D.See §5000A(g)(2)(A) (barring criminal prosecutions); §5000A(g)(2)(B) (prohibiting the Secretary from using notices of lien and levies).The Anti-Injunction Act, by contrast, says nothing about the procedures to be used in assessing and collecting taxes.The Anti-Injunction Act therefore does not bar this suit. Upholding the Affordable Care Act under the Commerce Clause would give Congress the same license to regulate what people do not do. None of this is to say that payment is not intended to induce the purchase of health insurance. (c) Even if the mandate may reasonably be characterized as a tax, it must still comply with the Direct Tax Clause, which provides: “No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or Enumeration herein before directed to be taken.” Art. It therefore need not be apportioned so that each State pays in proportion to its population. Nearly two centuries ago, Chief Justice Marshall observed that “the question respecting the extent of the powers actually granted” to the Federal Government “is perpetually arising, and will probably continue to arise, as long as our system shall exist.” , 4 Wheat. In this case we must again determine whether the Constitution grants Congress powers it now asserts, but which many States and individuals believe it does not possess. The Consti-tution may restrict state governments—as it does, for example, by forbidding them to deny any person the equal protection of the laws. “Proper respect for a co-ordinate branch of the government” requires that we strike down an Act of Congress only if “the lack of constitutionalauthority to pass [the] act in question is clearly demonstrated.” , 106 U. Those decisions are entrusted to our Nation’s elected leaders, who can be thrown out of office if the people disagree with them.The Framers knew the difference between doing something and doing nothing. Ignoring that distinction would undermine the principle that the Federal Government is a government of limited and enumerated powers. The individual mandate, by contrast, vests Congress with the extraordinary ability to create the necessary predicate to the exercise of an enumerated power and draw within its regulatory scope those who would otherwise be outside of it. concluded in Part III–B that the individual mandate must be construed as imposing a tax on those who do not have health insurance, if such a construction is reasonable. But the mandate need not be read to declare that failing to do so is unlawful. Resolving this controversy requires us to examine both the limits of the Government’s power, and our own limited role in policing those boundaries. The Federal Government has expanded dramatically over the past two centuries, but it still must show that a constitutional grant of power authorizes each of its actions. But where such prohibitions donot apply, state governments do not need constitutional au-thorization to act. It is not our job to protect the people from the consequences of their political choices. A majority of the Fourth Circuit panel reasoned that the individual mandate’s penalty is a tax within the meaning of the Anti-Injunction Act, because it is a financial assessment collected by the IRS through the normal means of taxation. In order to receive that funding, States must comply with federal criteria governing matters such as who receives care and what services are provided at what cost. Because no party supports the Eleventh Circuit’s holding that the individual mandate canbe completely severed from the remainder of the Affordable Care Act, we appointed an to defend that aspect of the judgment below. This statute protects the Government’s ability to collect a consistent stream of revenue, by barring litigation to enjoin or otherwise obstruct the collection of taxes. The penalty for not complying with the Affordable Care Act’s individual mandate first becomes enforceable in 2014.According to , by directing that the penalty be “assessed and collected in the same man-ner as taxes,” §5000A(g)(1) made the Anti-Injunction Act applicable to this penalty. It argues that §5000A(g)(1) does not direct courts to apply the Anti-Injunction Act, because §5000A(g) is a directive only to the Secretary of the Treasury to use the same “ ‘methodology and procedures’ ” to collect the penalty that he uses to collect taxes. Section 5000A(g)(1)’s command that the penalty be “assessed and collected in the same manner” as taxes is best read as referring to those chapters and giving the Secretary the same authority and guidance with respect to the penalty.That interpretation is consistent with the remainder of §5000A(g), which instructs the Secretary on the tools he may use to collect the penalty.argues in the alternative that a different section of the Internal Revenue Code requires courts to treat the penalty as a tax under the Anti-Injunction Act.Section 6201(a) authorizes the Secretary to make “assessments of all taxes (including interest, additional amounts, additions to the tax, and contends that the penalty must be a tax, because it is an assessable penalty and §6201(a) says that taxes include assessable penalties.That argument has force only if §6201(a) is read in isolation.The Code contains many provisions treating taxes and assessable penalties as distinct terms.