The Patient Protection and Affordable Care Act's "penalty" is not a "tax" for purposes of the Anti-Injunction Act, and thus this suit is not barred. But the Affordable Care Act's individual mandate must be construed as imposing a tax on those who do not have health insurance and thus may be upheld as within Congress's power under the Taxing Clause.
U.S. SUPREME COURT
National Federation of Independent Business v. Sebelius
New Jersey Law Journal
June 28, 2012