Wall Street Journal, April 16, 2010

The Internal Revenue Service won't audit people to make sure they have purchased health insurance under provisions of the new healthcare lawbut it may withhold tax refunds if they can't demonstrate that they are insured, an IRS official said. Steven T. Miller, IRS Deputy Commissioner for Services and Enforcement, made the comments during a hearing of the Senate Finance Committee. "There are tools we can use. We obviously will be notifying folks [for whom there is no record of health insurance] that we have these questions," Miller saud. "We have a refund offset mechanism in order to enforce that provision."

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