I just don't see this as the big issue to grandstand on. How many of us are small business employers? I could be wrong about this, but if you already pay for some sort of health insurance through work, then it counts toward this Obamacare thing. It amounts to a tax increase, and if you are already ducking the IRS one way or another, well, getting caught and fined is getting caught and fined. Being just plain too poor to afford taxes is one of those things they sort of look at on the enforcement side, that's why panhandlers just don't get the IRS on them, and guys scraping by with odd jobs don't either. Now tool around in a quad cab dually diesel 4x4 over to your nice paid for acreage in the country, or the Benz to your McMansion in the suburbs, while the wife brings the kids home from soccer practice in the Tahoe while dropping off a C-note for a tank of gas while none of you pay taxes, then yeah, the commission paid agents at the IRS will be licking their chops for some gunpoint financial negotiation.

Personally, I think this thing could go a dozen years without even getting heavily enforced at our level.