Conservatives talk a good game about their independence and how they will resist the gendarmes who will show up to terrorize them, as though the soft tyrranny of socialism and Obamacare will be so obvious. Instead we will face the faceless IRS who will try to remain hidden behind paperwork by dunning you with letters. They are restricted from imprisoning you. They can only sue you and only collect 2x the amount in question.
For the insurrectionists, find a like-minded individual . The IRS is restricted from imprisoning and seizing property for the Obamacare tax. Find one who would only be due to pay the $700 penalty and offer to pay the extra $700 penalty for them to fight it. Then drag it out in court. Drag out the court with a jury trial and filibuster, reading works of John Locke, Jefferson and Madison’s Virginia and Kentucky doctrines, the Declaration of Independence, the Federalist Papers, in short, anything to rack up hours of IRS-retained attorney time, that is billed at substantially more than $700.
Then tell the jury about the doctrine that the jury is there not just to determine guilt, but as a last protection against tyranny, whose duty is also to determine whether the law itself should stand or be nullified by them. Jury nullification is well-respected in the founder’s letters and even enshrined in several states’ constitutions. Probably anger the judge doing it, but that is ok as they work for you.
Betcha there will be at least one jurist who is persuaded and who will create a hung jury.
Lather. Rinse. Repeat.