Well first I believe you have to owe taxes on your tax return i.e. have notenough taxes withheld during the year in order to do this because if you aredue a refund well the government isnu2019t going to give you a bigger refundthan you are supposed to get.So the idea would be that you owe taxes and you only pay what you owe minusthe amount of the Obamacare penalty. Then when they send you a bill to pay therest the amount of the penalty just ignore it.Note that for this to work you will probably have to make sure you owe taxeson every yearu2019s tax return because I believe that if you are due a refund inany year they may be able to confiscate it to satisfy unpaid taxes from pastyears.