The imposition of a new “tax” is usually unpopular, so Congressional Democrats always claimed the mandate was a “penalty” and not a “tax.” But this monetary “penalty” would be collected by the IRS in conjunction with individual income tax returns. This clearly sounds like a case of something walking like a duck and quacking like a duck. This is why justices in the lower courts have been divided on whether or not the Tax Anti-Injunction Act should apply.