Everyone does not pay and it is not working. Why do you keep repeating false talking points from leftist news organizations and other leftist ideologues?
The Heritage Foundation's idea of an individual mandate never tied the IRS to it and it wasn't a legal requirement. IOW, what they thought might be a good idea back during the Hillarycare debate was nothing like Obamacare. They have since changed their mind on an individual mandate. You understand changing one's  mind. Like gay marriage and such, remember how Hillary and her ilk were so against it and now they aren't. 
Admit it, Obamacare is a failure and it belongs 100% to the democrats.