The flaw in the new health-fine schema is similar to the flaw in the whole IRS system. All liabilities, including penalties and fines alleged by the IRS require an ASSESSMENT, or some determination being made that something is due. This is almost always based on unsworn information reports you or a third party submit to the IRS, who then use that paper trail to create an equitable case to allege you owe.
Most of this is done but computerized processing, not by anybody verifying or swearing to the information for completeness or correctness. So this is NOT the same thing as verified proof of claim of a correct, or lawfully completed assessment. Allegations still need to be proven. If you contest the assessment and demonstate it was NOT done lawfully, the fines do not need to be paid, as a completed assessment process must precede any lawful enforcement of amounts due. If millions of Americans so challenge the bogus automated reports that no one has verified, be it concerning health care or the income tax, the system will go into overload and shut down.