‘‘(A) WAIVER OF CRIMINAL PENALTIES.—In the case of any - TopicsExpress



          

‘‘(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.’’. (c) CLERICAL AMENDMENT.—The table of chapters for subtitle D of the Internal Revenue Code of 1986 is amended by inserting after the item relating to chapter 47 the following new item: ‘‘CHAPTER 48—MAINTENANCE OF MINIMUM ESSENTIAL COVERAGE.’’.
Posted on: Tue, 21 Jan 2014 08:07:41 +0000

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