Well first I believe you have to owe taxes on your tax return (i.e. have not enough taxes withheld during the year) in order to do this, because if you are due a refund, well, the government isnu2019t going to give you a bigger refund than you are supposed to get.So the idea would be that you owe taxes, and you only pay what you owe minus the amount of the Obamacare penalty. Then when they send you a bill to pay the rest (the amount of the penalty), just ignore it.Note that for this to work, you will probably have to make sure you owe taxes on every yearu2019s tax return, because I believe that if you are due a refund in any year, they may be able to confiscate it to satisfy unpaid taxes from past years.